http://www.legislation.gov.uk/ukpga/1990/29/section/131Finance Act 1990An 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.1990-07-26texttext/xmlenStatute Law Database2017-12-19Expert Participation2013-04-01 Part IV1311In this Act “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.2Chapter II of Part I of this Act shall be construed as one with the Value Added Tax Act 1983.3Part II of this Act, so far as it relates to capital gains tax, shall be construed as one with the Capital Gains Tax Act 1979.1970 c. 10. 1988 c. 1. 1983 c. 55. 1979 c. 14.