Section 59 | Citation, interpretation, construction and repeals.

(1)This Act may be cited as the Finance Act 1975.

(2)In this Act “the Taxes Act” means the Income and Corporation Tax Act 1970.

(3)In this Act—

(a)Repealed

(b)Part II, so far as it relates to income tax, shall be construed as one with the Income Tax Acts and, so far as it relates to corporation tax, shall be construed as one with the Corporation Tax Acts.

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

(5)The enactments mentioned in Schedule 13 to this Act are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.