Income and Corporation Taxes Act 1988

831 Interpretation of this Act.U.K.

(1)M1In this Act, except so far as the context otherwise requires—

(a)“the Corporation Tax Acts” means the enactments relating to the taxation of the income and chargeable gains of companies and of company distributions (including provisions relating also to income tax); and

(b)“the Income Tax Acts” means the enactments relating to income tax, including any provisions of the Corporation Tax Acts which relate to income tax.

(2)In this Act “the Tax Acts”, except so far as the context otherwise requires, means this Act and all other provisions of the Income Tax Acts and the Corporation Tax Acts.

(3)In this Act—

  • “the Management Act” means the Taxes Management Act 1970;

  • “the 1968 Act” means the Capital Allowances Act 1968;

  • “the 1970 Act” means the Income and Corporation Taxes Act 1970; and

  • “the 1979 Act” means the Capital Gains Tax Act 1979.

  • [F1“the 1990 Act” means the Capital Allowances Act 1990.]

  • [F2“the 1992 Act” means the Taxation of Chargeable Gains Act 1992.]

(4)Section 1 of the M2Family Law Reform Act 1987, the paragraph inserted in Schedule 1 to the M3Interpretation Act 1978 by paragraph 73 of Schedule 2 to that Act and section 1(3) of the M4Law Reform (Parent and Child) (Scotland) Act 1986 (legal equality of illegitimate children) shall be disregarded in construing references in this Act to a child or to children (however expressed).

(5)M5This Act, so far as it relates to capital gains tax, shall be construed as one with the [F31992] Act.

(6)Any reference in this Act to a section, Part or Schedule is a reference to that section, Part or Schedule of or to this Act, unless the context otherwise requires.

Textual Amendments

F1S. 831(3): definition of "the 1990 Act" inserted by Capital Allowances Act 1990 (c. 1), Sch. 1 para. 8(35); and that amendment continued by Capital Allowances Act 2001 (c. 2), s. 579, Sch. 2 para. 59

F2S. 831(3): definition of "the 1992 Act" inserted (with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 14(53)(a) (with ss. 60, 101(1), 171, 201(3))

F3Words in s. 831(5) substituted (with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 14(53)(b) (with ss. 60, 101(1), 171, 201(3))

Modifications etc. (not altering text)

Marginal Citations

M1Source—1970 s.526(1), (2); 1987 Sch.15 12

M5Source—1970 s.540(2)