Taxes Consolidation Act 1997 section 1102

Continuity and construction of certain references to old and new law

Section 1102 ensures continuity of the law and of Revenue's powers following the consolidation of income tax, corporation tax and capital gains tax legislation into the Taxes Consolidation Act 1997.

• All existing Revenue powers and duties in relation to tax carry forward unchanged into the consolidated Act.
• The continuity of income tax, corporation tax and capital gains tax law is unaffected by the replacement of earlier legislation with the TCA 1997.
• References to provisions of the TCA 1997 or to provisions of the repealed enactments are to be read interchangeably where the context permits.
• No act that was lawful before 6 April 1997 can be treated as an offence in the transitional period up to 30 November 1997.