Finance Act 1994 (c. 9)

Part VIII U.K. Miscellaneous and General

General U.K.

257 Interpretation and construction. U.K.

(1) In this Act “the Taxes Act 1988” means the M1 Income and Corporation Taxes Act 1988.

(2) Part V of this Act shall be construed as one with Part I of the M2 Oil Taxation Act 1975, and in Part V that Act is referred to as “the principal Act”.

(3) Part VI of this Act shall be construed as one with the M3 Stamp Act 1891.

Marginal Citations

M1 1988 c. 1.

M2 1975 c. 22.

M3 1891 c. 39.

258 Repeals. U.K.

The enactments specified in Schedule 26 to this Act (which include provisions which are already spent) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision of that Schedule.

259 Short title. U.K.

This Act may be cited as the Finance Act 1994.