59 Citation, interpretation, construction, extent and repeals

59  Citation, interpretation, construction, extent and repeals

(1)     This Act may be cited as the Finance Act 1973.

[(2)     In this Act—

(a)     “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and

(b)     “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.]

(3)     In this Act—

(a), (b)     . . .

(c)     Part III, so far as it relates to income tax, shall be construed as one with the Income

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