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Income Tax Act 2007

Section 1018: “Act” to include Scottish and Northern Ireland legislation in some cases

3101.This section defines “Act” for the purposes of certain provisions of this Act. It is based on section 832(1) of ICTA.

3102.The definition means that “Act” includes Scottish and Northern Ireland legislation in the provisions concerned. See Change 152 in Annex 1.

3103.See also section 990 and the commentary on that section, in relation to the meaning of “Act”, and in particular the updating of references to Northern Ireland legislation, in other provisions of the Income Tax Acts.

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