http://www.legislation.gov.uk/ukpga/1987/16/section/72Finance Act 1987An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1987-05-15texttext/xmlenStatute Law Database2024-06-03Expert Participation2024-02-22 Part VI721This Act may be cited as the Finance Act 1987.2In this Act “the Taxes Act” means the Income and Corporation Taxes Act 1970.3Part II of this Act, so far as it relates to income tax, shall be construed as one with the Income Tax Acts, so far as it relates to corporation tax, shall be construed as one with the Corporation Tax Acts and, so far as it relates to capital gains tax, shall be construed as one with the Capital Gains Tax Act 1979.4Part III of this Act, except section 56 and Schedule 7, shall be construed as one with the Stamp Act 1891.5In Part IV of this Act “the 1984 Act” means the Inheritance Tax Act 1984.6Part V of this Act shall be construed as one with Part I of the Oil Taxation Act 1975 and in that Part “the principal Act” means that Act.7The enactments specified in Schedule 16 to this Act (which include enactments which are spent or otherwise unnecessary) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.1970 c. 10. 1979 c. 14. 1891 c. 39. 1984 c. 51. 1975 c. 22.