Taxes Consolidation Act 1997 Schedule 32 para 29

Construction of Certain References to Government Departments

Schedule 32 provides transitional rules for interpreting references to two Government Departments whose names changed shortly after the Taxes Consolidation Act 1997 came into force.

• References in the Act to the Department of Agriculture and Food are read as references to the Department of Agriculture, Food and Forestry for the period up to 11 July 1997.
• References to the Department of the Environment and Local Government are read as references to the Department of the Environment for the period up to 21 July 1997.
• The schedule ensures that the Act's references to the current department names do not cause confusion during the brief window before each renaming took effect.
• After the dates specified, the department names used in the Act apply in their own right without any need for reinterpretation.