In this Act “the Taxes Act 1988” means the M1 Income and Corporation Taxes Act 1988.
(1)The enactments mentioned in Schedule 8 to this Act (which include spent provisions) are hereby repealed to the extent specified in the third column of that Schedule.
(2)The repeals specified in that Schedule have effect subject to the commencement provisions and savings contained or referred to in the notes set out in that Schedule.
This Act may be cited as the Finance (No. 2) Act 1997.