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Section 122 | Interpretation etc.

From legislation.gov.uk

(1)In this Act “the Taxes Act 1988 means the Income and Corporation Taxes Act 1988.

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

(3)Part III of this Act shall be construed as one with Part I of the Oil Taxation Act 1975 and in that Part of this Act “the principal Act means that Act.