Search Legislation

Income Tax Act 2007

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 4

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Paragraph 4. Help about Changes to Legislation

This section has no associated Explanatory Notes

4(1)Any reference (express or implied) in this Act, another enactment or an instrument or document to a rewritten provision is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding superseded enactment had effect for relevant tax purposes, a reference to the superseded enactment so far as applying for those relevant tax purposes.U.K.

(2)Any reference (express or implied) in this Act, another enactment or an instrument or document to—

(a)things done under or for the purposes of a rewritten provision, or

(b)things falling to be done under or for the purposes of a rewritten provision,

is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding superseded enactment had effect for relevant tax purposes, a reference to things done or falling to be done under or for the purposes of the superseded enactment so far as applying for those relevant tax purposes.

Back to top

Options/Help