Section 186 | Interpretation etc.

(1)In this Act “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970 and “the Taxes Act1988” means the Income and Corporation Taxes Act1988.

(2)Chapter II of Part I of this Act shall be construed as one with the Value Added Tax Act 1983.

(3)Part II of this Act, so far as it relates to capital gains tax, shall beconstrued as one with the Capital Gains Tax Act 1979.