Statute
Section 119 — Taxes Management Act 1970: Commencement and construction.
Text of the provision Official document
Commencement and construction. 119 1 This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act.
2 This Act, and the repeals made by the principal Act, have effect subject to Schedule 4 to this Act.
3 This Act, so far as it relates to income tax or corporation tax, shall be construed as one with the principal Act.
4 This Act, so far as it relates to chargeable gains, shall be construed as one with the 1992 Act and ITEPA 2003 . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →