Section 142 Interpretation
United Kingdom
In this Act “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 (c. 1)F1, and “ITA 2007” means the Income Tax Act 2007”.
Annotations
Textual amendments
- F1
Words in s. 142 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 416 (with Sch. 2)