Capital Gains Tax (Amendment) Act, 1978
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Interpretation. |
1.—(1) In this Act and in any Act passed after this Act, except in so far as the context otherwise requires, “the Capital Gains Tax Acts” means the Capital Gains Tax Act, 1975 , and every other enactment relating to capital gains tax. | |
(2) In this Act “the Principal Act” means the Capital Gains Tax Act, 1975 . | ||
(3) References in this Act to any enactment shall, unless the context otherwise requires, be construed as references to that enactment as amended or extended by any subsequent enactment. | ||
(4) In this Act a reference to a section or schedule is a reference to a section of or schedule to this Act unless it is indicated that reference to some other enactment is intended. | ||
(5) In this Act a reference to a subsection, paragraph, subparagraph or clause is to the subsection, paragraph, subparagraph or clause of the provision (including a schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended. |