Section 98 | Short title interpretation, construction and repeals.

(1)This Act may be cited as the Finance Act 1985.

(2)In this Act “the Taxes Act” means the Income and Corporation Taxes Act [1988 ].^F1

(3)Part II of this Act, so far as it relates to income tax, shall be construed as one with the Income Tax Acts, sp far as it relates to Corporation Tax Act and, so far as it relates to capital gains tax, shall be construed as one with the Capital Gains Tax Act 1979.

(4)Part III of this Act shall be construed as one with the Stamp Act 1891.

(5)Part IV of this Act shall be construed as one with Part I of the Oil Taxation Act 1975.

(6)The enactments specified in Schedule 27 to this Act are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.