PART XIX SUPPLEMENTAL

Interpretation

831 Interpretation of this Act.

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.

C14

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.