Finance Act 1977

59 Citation, interpretation, construction and repeals

(1) This Act may be cited as the Finance Act 1977.

(2) In this Act "the Taxes Act" means the [1970 c. 10.] Income and Corporation Taxes Act 1970.

(3) In this Act—

(a) Part I (except sections 5 and 6) shall be construed as one with the [1952 c. 44.] Customs and Excise Act 1952;

(b) Part II shall be construed as one with Part I of the [1972 c. 41.] Finance Act 1972;

(c) Part III, so far as it relates to income tax, shall be construed as one with the Income Tax Acts, so far as it relates to corporation tax shall be construed as one with the Corporation Tax Acts and, so far as it relates to capital gains tax, shall be construed as one with Part III of the [1965 c. 25.] Finance Act 1965 ;

(d) Part IV shall be construed as one with Part III of the [1975 c. 7.] Finance Act 1975.

(4) Except so far as the context otherwise requires, any reference in this Act to any enactment shall be construed as a reference to that enactment as amended, and as including a reference to that enactment as applied, by or under any other enactment, including this Act.

(5) The enactments mentioned in Schedule 9 to this Act (which include spent enactments) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.