{
  "url": "https://openlegislation.uk/finance-act-1994/section-257",
  "json_url": "https://openlegislation.uk/finance-act-1994/section-257.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "section/257",
  "kind": "section",
  "number": "257",
  "heading": "Interpretation and construction.",
  "text": "(1) In this Act “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.\n(2) Part V of this Act shall be construed as one with Part I of the Oil Taxation Act 1975, and in Part V that Act is referred to as “the principal Act”.\n(3) Part VI of this Act shall be construed as one with the Stamp Act 1891.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 1."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1975 c. 22."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1891 c. 39."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/section/257",
    "retrieved_at": "2026-10-29T09:34:21.412655+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}