Taxes Consolidation Act 1997 section 1

Interpretation of this Act

Section 1 sets out the interpretation rules for the Taxes Consolidation Act 1997 (TCA 1997), defining the four main streams of tax legislation brought together in the Act and establishing how internal references within the Act are to be read.

• The TCA 1997 defines four key legislative groupings: the Income Tax Acts, the Corporation Tax Acts, the Capital Gains Tax Acts, and the Tax Acts, each covering their respective areas of tax law within the TCA 1997 and any other enactment.
• The Act consolidated multiple earlier tax statutes — including the Income Tax Act 1967, the Capital Gains Tax Act 1975, the Corporation Tax Act 1976, and relevant provisions of Finance Acts from 1967 to 1997 — into a single piece of legislation, taking effect from 6 April 1997.
• Any reference in the TCA 1997 to another enactment is to be read as a reference to that enactment as amended or extended by subsequent legislation, unless the context indicates otherwise.
• References within the TCA 1997 to a Part, section, Schedule, subsection, paragraph, or other subdivision are internal references to provisions of the TCA 1997 itself, unless it is specifically stated that another enactment is intended.

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