PART XII GENERAL

119 Commencement and construction.

(1)

This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act.

(2)

This Act, and the repeals made by the principal Act, have effect subject to Schedule 4 to this Act.

(3)

This Act, so far as it relates to income tax or corporation tax, shall be construed as one with the principal Act.

(4)

This Act, so far as it relates to chargeable gains, shall be construed as one with F1the F21992 Act.

F3(5)

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120 Short title.

This Act may be cited as the Taxes Management Act 1970.