Section 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(1)This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act.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 the 1992 Act and ITEPA 2003.

(5)Repealed