Section 540 | Short title and construction.

(1)This Act may be cited as the Income and Corporation Taxes Act 1970.

(2)This Act, so far as it relates to capital gains tax, shall be construed as one with the Capital Gains Tax Act 1979 and any reference in this Act to the Taxes Act 1988 is a reference to the Income and Corporation Act 1988.^F1F2

(3)Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended or applied by or under any other enactment, including this Act.