Finance Act 2002 (c. 23)

Part 6 U.K. Miscellaneous and supplementary provisions

Supplementary U.K.

141 Repeals U.K.

(1) The enactments mentioned in Schedule 40 to this Act (which include provisions that are spent or of no practical utility) are repealed to the extent specified.

(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.

142 Interpretation U.K.

In this Act “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988 (c. 1)[F1 , and “ITA 2007” means the Income Tax Act 2007”].

Textual Amendments

F1 Words in s. 142 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 416 (with Sch. 2)

143 Short title U.K.

This Act may be cited as the Finance Act 2002.