Search Legislation

Advanced Search

Income Tax (Trading and Other Income) Act 2005

Section 880: Interpretation: Northern Ireland

3325.This section incorporates the effect of the devolution settlement and deals with the application of certain terms used in the Act to Northern Ireland. It is new.

3326.Subsection (1) is based on Change 19 in Annex 1 and gives certainty to the meaning of “Act”.

3327.Subsection (2) is based on Change 19 in Annex 1 and gives certainty to the meaning of “enactment”.

3328.Subsection (3) provides that section 631 of this Act does not extend to Northern Ireland legislation. It is improbable that “enactment” in section 660B(2) of ICTA, on which section 631 is based, includes Northern Ireland legislation and to include section 631 within Change 19 as regards to Northern Ireland would be taxpayer adverse.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources