Finance Act 1997 (c. 16)

Part VIII Miscellaneous and Supplemental

Supplemental

112 Interpretation

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

113 Repeals

(1) The enactments mentioned in Schedule 18 to this Act (which include spent provisions) are hereby repealed to the extent specified in the third column of that Schedule.

(2) The repeals specified in that Schedule have effect subject to the commencement provisions and savings contained or referred to in the notes set out in that Schedule.

114 Short title

This Act may be cited as the Finance Act 1997.