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This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act.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 F3the F11992 Act.

F25

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120 Short title.

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