C1Part III Miscellaneous and General
Annotations:
Modifications etc. (not altering text)
21 Citation, interpretation and construction.
1
This Act may be cited as the Oil Taxation Act 1975.
2
3
Parts II and III of this Act, so far as they relate to income tax, shall be construed as one with the Income Tax Acts and, so far as they relate to corporation tax, shall be construed as one with the Corporation Tax Acts.
4
Except so far as the context otherwise requires, any reference in this Act to any enactment shall be construed as a reference to that enactment as amended, and as including a reference to that enactment as applied, by or under any other enactment, including this Act.
Part III (s. 21) modified (27.7.1993) by Finance Act 1993 c. 34, ss. 191(1)(2), 195(1)
Part III (s. 21) restricted (27.7.1993) by Finance Act 1993 c. 34, ss. 185(3)(4)(d)(e), 195(1)