Section 119: Commencement and construction.

Taxes Management Act 1970 · 1970 c.9

Part XII: GENERAL

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This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act.

119(2)

This Act, and the repeals made by the principal Act, have effect subject to Schedule 4 to this Act.

119(3)

This Act, so far as it relates to income tax or corporation tax, shall be construed as one with the principal Act.

119(4)

This Act, so far as it relates to chargeable gains, shall be construed as one with the 1992 Act and ITEPA 2003.

119(5)

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About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.