PART XII GENERAL

119 Commencement and construction.

1

This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act.

2

This Act, and the repeals made by the principal Act, have effect subject to Schedule 4 to this Act.

3

This Act, so far as it relates to income tax or corporation tax, shall be construed as one with the principal Act.

4

This Act, so far as it relates to chargeable gains, shall be construed as one with F3the F11992 ActF4and ITEPA 2003.

F25

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

120 Short title.

This Act may be cited as the Taxes Management Act 1970.