Social Security Contributions and Benefits Act 1992, Cross Heading: Interpretation is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
1E+W+SIn this Schedule—
(a)“the Act of 1988” means the M1Income and Corporation Taxes Act1988;
[F1(ab)“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;]
[F2(ac)“ITA 2007” means the Income Tax Act 2007;]
F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)“year” means year of assessment within the meaning of [F4the Income Tax Acts (see section 989 of ITA 2007)].
Textual Amendments
F1Sch. 2 para. 1(ab) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(2) (with Sch. 2)
F2Sch. 2 para. 1(ac) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(2) (with Sch. 2)
F3Sch. 2 para. 1(b) repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 75(1), Sch. 4 (with s. 579, Sch. 3)
F4Words in Sch. 2 para. 1(c) substituted (with effect for the tax year 2007-08 and subsequent tax years) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1(2), 2(2)
Marginal Citations
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