Income and Corporation Taxes Act 1988

831 Interpretation of this Act

(1) In 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 [1970 c. 9] Taxes Management Act 1970;

• “the 1968 Act” means the [1968 c. 3.] Capital Allowances Act 1968;

• “the 1970 Act” means the [1970 c. 10.] Income and Corporation Taxes Act 1970; and

• “the 1979 Act” means the [1979 c. 14.] Capital Gains Tax Act 1979.

(4) Section 1 of the [1987 c. 42.] Family Law Reform Act 1987, the paragraph inserted in Schedule 1 to the [1978 c. 30.] Interpretation Act 1978 by paragraph 73 of Schedule 2 to that Act and section 1(3) of the [1986 c. 9.] Law 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) This Act, so far as it relates to capital gains tax, shall be construed as one with the 1979 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.