xmlns:atom="http://www.w3.org/2005/Atom"

Part IVMiscellaneous and General

General

131Interpretation etc

(1)In this Act “the Taxes Act 1970” means the [1970 c. 10.] Income and Corporation Taxes Act 1970 and “the Taxes Act 1988” means the [1988 c. 1.] Income and Corporation Taxes Act 1988.

(2)Chapter II of Part I of this Act shall be construed as one with the [1983 c. 55.] Value Added Tax Act 1983.

(3)Part II of this Act, so far as it relates to capital gains tax, shall be construed as one with the [1979 c. 14.] Capital Gains Tax Act 1979.

132Repeals

The enactments specified in Schedule 19 to this Act (which include spent or unnecessary enactments) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.

133Short title

This Act may be cited as the Finance Act 1990.