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Change year: 2010

Section 1099 Saving for enactments not repealed

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This Act (other than subsections (2) to (4) of section 1102) shall apply subject to so much of any Act as contains provisions relating to or affecting income tax, corporation tax or capital gains tax as―

(a) is not repealed by this Act, and

(b) would have operated in relation to those taxes respectively if this Act had not been substituted for the repealed enactments.

What references to any other Act are not to be affected the consolidated Act?

References in any other Act to income tax, corporation tax and capital gains tax provisions which have not been repealed by the consolidated Act are not to be affected by the consolidated Act.

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