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(1)In this Act “the Taxes Act 1988” means the M1Income and Corporation Taxes Act 1988.
(2)Part V of this Act shall be construed as one with Part I of the M2Oil 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 M3Stamp Act 1891.