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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- PART XII
- Section 119
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Changes over time for: Section 119
Version Superseded: 06/04/2003
Alternative versions:
- 01/02/1991- Amendment
- 06/03/1992- Amendment
- 05/04/1994- Amendment
- 20/05/1999
Point in time - 06/04/2003- Amendment
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Taxes Management Act 1970, Section 119 is up to date with all changes known to be in force on or before 07 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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119 Commencement and construction.U.K.
(1)This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act.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 F1[the [F21992 Act]].
F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Capital Gains Tax Act 1979 (c. 14), s.157(2), Sch.7 para.8 for 1979—80 et seq.
F2Words in s. 119(4) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(2) (with ss. 60, 101(1), 171, 201(3))
F3 A development land tax provision added by Development Land Tax Act 1976 Sch.8 para.33. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.
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