Section 1 Interpretation of this Act
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(1) In this Act, except where the context otherwise requires, "repealed enactments" has the meaning assigned to it by section 1098.
(2) In this Act and in any Act passed after this Act, except where the context otherwise requires―
"the Capital Gains Tax Acts" means the enactments relating to capital gains tax in this Act and in any other enactment;
"the Corporation Tax Acts" means the enactments relating to corporation tax in this Act and in any other enactment, together with the Income Tax Acts in so far as those Acts apply for the purposes of corporation tax;
"the Income Tax Acts" means the enactments relating to income tax in this Act and in any other enactment;
"the Tax Acts" means the Income Tax Acts and the Corporation Tax Acts.
How is the legislation relating to income tax within the Taxes Consolidation Act referred to?
(2) In the Taxes Consolidation Act 1997 and any Finance Acts which subsequently amend it, the Income Tax Acts means the legislation relating to income tax in the Taxes Consolidation Act 1997 and in any other Act; the Corporation Tax Acts means the le...
(3) References in this Act to any enactment shall, except where the context otherwise requires, be construed as references to that enactment as amended or extended by any subsequent enactment.
(4) In this Act a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.
Are references to sections, Parts etc. to be taken as internal?
(4) Any references in the Taxes Consolidation Act 1997 to "section", "Part" etc. are to be taken as internal cross references within the Taxes Consolidation Act 1997: they do not refer to a section, Part etc. in any other Act unless another Act is sp...
(5) In this Act a reference to a subsection, paragraph, subparagraph, clause or subclause is to the subsection, paragraph, subparagraph, clause or subclause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.
Are references to subsections, paragraphs etc. to be taken as internal?
(5) Any references in the Taxes Consolidation Act 1997 to "subsection", "paragraph" etc. are to be taken as internal cross references within the particular provision of the Taxes Consolidation Act 1997 (section, Schedule, paragraph etc.): they do not...
