831 Interpretation of this Act
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

Interpretation

831  Interpretation of this Act

(1)     In this Act, except so far as the context otherwise requires—

(a)     “the Corporation Tax Acts” means the enactments relating to the taxation of the income and chargeable gains of companies and of company distributions (including provisions relating also to income tax); and

(b)     “the Income Tax Acts” means the enactments relating to income tax, including any provisions of the Corporation Tax Acts which relate to income tax.

(2)     In this

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