Commentary

A2.110 The direct tax code as a single legislative code

Administration and compliance

A2.110 The direct tax code as a single legislative code

The scheme of the direct tax code

A2.110 The direct tax code as a single legislative code

It is inherent in the nature of a sophisticated tax code that it will be subject to continual refinement and consolidation to meet the requirements of a developing economy.

In construing the present Acts, these and subsequent Finance Acts (save where the latest Act is a consolidation Act) will all be construed together, so that the meaning and intention of a provision will be ascertained from the words used in the light of the statutes as a whole1. Legislative amendment is now very frequently made to the text of the main Act, with the intention of producing a self-contained body of legislation covering the subject area in question, increasingly so since the enactment of the Rewrite Acts. However, there are still examples of substantial provisions contained in subsequent Finance Acts2. In relation to legislation that has been consolidated, in cases of doubt or ambiguity recourse may be had to the

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