18. Tax Acts to be construed as one.

The Tax Acts, being inter-related so as to form a code or system of legislation, are in pari materia1, as also are previous statutes repealed by, but in substance reproduced in, the Taxes Management Act 1970, the Income and Corporation Taxes Act 1988, the Capital Allowances Act 2001, the Income Tax (Earnings and Pensions) Act 2003, the Income Tax (Trading and Other Income) Act 2005, the Income Tax Act 2007, the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 20102. However, where the language of a consolidating Act falls to be construed, it