Section 257 | Interpretation and construction.

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

(2)Part V of this Act shall be construed as one with Part I of the Oil Taxation Act 1975, and in Part V that Act is referred to as “the principal Act”.

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