http://www.legislation.gov.uk/ukpga/1988/39/section/147/2008-07-21Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2008-07-21 Part IV Miscellaneous and General Miscellaneous Interpretation <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>1471In this Act “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.2Part II of this Act shall be construed as one with the Value Added Tax Act 1983.3Part III of this Act, so far as it relates to income tax, shall be construed as one with the Income Tax Acts, so far as it relates to corporation tax, shall be construed as one with the Corporation Tax Acts and, so far as it relates to capital gains tax, shall be construed as one with the Capital Gains Tax Act 1979.1970 c. 10. 1988 c. 1. 1983 c. 55. 1979 c. 14.
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<Number>Part IV</Number>
<Title> Miscellaneous and General</Title>
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<Title> Miscellaneous</Title>
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Interpretation
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
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<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/147/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/147" id="section-147">
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<Text>
In this Act “
<Term id="term-the-taxes-act-1970">the Taxes Act 1970</Term>
” means the
<CommentaryRef Ref="c13529681"/>
Income and Corporation Taxes Act 1970 and “
<Term id="term-the-taxes-act-1988">the Taxes Act 1988</Term>
” means the
<CommentaryRef Ref="c13529691"/>
Income and Corporation Taxes Act 1988.
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Part II of this Act shall be construed as one with the
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Value Added Tax Act 1983.
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<Text>
Part III of this Act, so far as it relates to income tax, shall be construed as one with the Income Tax Acts, so far as it relates to corporation tax, shall be construed as one with the Corporation Tax Acts and, so far as it relates to capital gains tax, shall be construed as one with the
<CommentaryRef Ref="c13529711"/>
Capital Gains Tax Act 1979.
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<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/10" id="c00804" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="10">1970 c. 10</Citation>
.
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<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c00805" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1">1988 c. 1</Citation>
.
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<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/55" id="c00806" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="55">1983 c. 55</Citation>
.
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<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/14" id="c00807" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="14">1979 c. 14</Citation>
.
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