Taxes Consolidation Act, 1997
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Saving for enactments not repealed. |
1099.—This Act (other than subsections (2) to (4) of section 1102 ) shall apply subject to so much of any Act as contains provisions relating to or affecting income tax, corporation tax or capital gains tax as— | |
(a) is not repealed by this Act, and | ||
(b) would have operated in relation to those taxes respectively if this Act had not been substituted for the repealed enactments. |