132 Citation, interpretation, construction and repeals

132  Citation, interpretation, construction and repeals

(1)     This Act may be cited as the Finance Act 1976.

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

(3)     In this Act—

(a), (b)     . . .

(c)     Part III, so far as it

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