Section 257 Interpretation and construction.

(1)

In this Act “the Taxes Act 1988” means the M1Income and Corporation Taxes Act 1988.

(2)

Part V of this Act shall be construed as one with Part I of the M2Oil Taxation Act 1975, and in Part V that Act is referred to as “the principal Act”.

(3)

Part VI of this Act shall be construed as one with the M3Stamp Act 1891.

Annotations

Marginal citations

M1: 1988 c. 1.
M2: 1975 c. 22.
M3: 1891 c. 39.