Taxes Consolidation Act 1997 section 1096A

Construction of references to oaths, etc.

Section 1096A provides that references to an oath in the Tax Acts and the Capital Gains Tax Acts include references to an affirmation, so that persons entitled by law to affirm may do so instead of swearing an oath.

• Where a person is allowed by law to affirm instead of swear, any reference to an "oath" in income tax, corporation tax or capital gains tax legislation is read as including an affirmation.
• References to the administration, taking or swearing of an oath are construed accordingly to cover affirmations.
• "Law" for this purpose includes the Oaths Act 1888 and any other enactment authorising oaths or affirmations.
• The Oaths Act 1888 and all other relevant enactments apply to any oath or affirmation required under the Tax Acts or the Capital Gains Tax Acts.