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Finance Act 1994
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257Interpretation and construction
(1)In this Act “the Taxes Act 1988” means the [1988 c. 1.] Income and Corporation Taxes Act 1988.
(2)Part V of this Act shall be construed as one with Part I of the [1975 c. 22.] Oil Taxation Act 1975, and in Part V that Act is referred to as “the principal Act”.
(3)Part VI of this Act shall be construed as one with the [1891 c. 39.] Stamp Act 1891.
258Repeals
The enactments specified in Schedule 26 to this Act (which include provisions which are already spent) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision of that Schedule.
259Short title
This Act may be cited as the Finance Act 1994.
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