Section 879: Interpretation: Scotland
3321.This section incorporates the effect of the devolution settlement and deals with the application of certain terms used in the Act to Scotland.
3322.Subsection (1) is based on sections 24(5) and 539(2) of ICTA which provide that in applying the provisions of Schedule A and of Chapter 2 of Part 13 of ICTA to Scotland, “assignment” means “assignation”.
3323.Subsection (2) is based on Change 19 in Annex 1 and gives certainty to the meaning of “Act”.
3324.Subsection (3) is based on Change 19 in Annex 1 and gives certainty to the meaning of “enactment”.