(1)In this Act “the Taxes Act 1970” means the M1Income and Corporation Taxes Act 1970 and “the Taxes Act1988” means the M2Income and Corporation Taxes Act1988.
(2)Chapter II of Part I of this Act shall be construed as one with the M3Value Added Tax Act 1983.
(3)Part II of this Act, so far as it relates to capital gains tax, shall beconstrued as one with the M4Capital Gains Tax Act 1979.
(1)The enactments specified in Schedule 17 to this Act (which includeunnecessary enactments) are hereby repealed to the extent specified in thethird column of that Schedule, but subject to any provision at the end of anyPart of that Schedule.
(2)The repeal of the enactments specified in Part XIV of Schedule 17 shallcome into force on such day as the Treasury may appoint by order made bystatutory instrument; and different days may be appointed for differentenactments.
Modifications etc. (not altering text)
C1Power of appointment conferred by s. 187(2) partly exercised:30.9.1989 appointed by S.I. 1989/1788, art. 2 for the repeal of the enactmentsspecified in Part XIV of Schedule 17 other than section 27 in Part II of theTithe Act 1936 (c. 43)
This Act may be cited as the Finance Act 1989.