(1)In this Act “the Taxes Act 1988” means the [1988 c. 1.] Income and Corporation Taxes Act 1988.
(2)Part V of this Act shall be construed as one with Part I of the [1975 c. 22.] Oil Taxation Act 1975, and in Part V that Act is referred to as “the principal Act”.
(3)Part VI of this Act shall be construed as one with the [1891 c. 39.] Stamp Act 1891.