Point in time view as at 20/05/2014.
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 1 is up to date with all changes known to be in force on or before 04 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.
1N.I.In this Schedule—
(a)“the Act of 1988” means the M1Income and Corporation Taxes Act 1988;
[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) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(2) (with Sch. 2)
F2Sch. 2 para. 1(ac) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 293(2) (with Sch. 2)
F3Sch. 2 para. 1(b) repealed (with effect as mentioned in s. 579(1) of the repealing Act) by 2001 c. 2, ss. 578, 580, Sch. 2 para. 76(1), Sch. 4
F4Words in Sch. 2 para. 1(c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1, 3(2)
Marginal Citations
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