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.

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

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.