A1.151 Groups of Acts

A1.151 Groups of Acts

These definitions do not apply if the context otherwise requires.

'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)1.

'The Income Tax Acts' means the enactments relating to income tax, including any provisions of the Corporation Tax Acts which relate to income tax2.

'The Tax Acts', the Income Tax Acts and the Corporation Tax Acts3.

'The Taxes Acts' is an expression used only in TMA 1970 and means TMA 1970 itself and:

  1.  

    (i)     the Tax Acts (as defined in

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