Part 16Income Tax Acts definitions etc

Chapter 2Other Income Tax Acts provisions

1008Scotland

1

In the application of the Income Tax Acts to Scotland—

  • “assignment” means an assignation,

  • “estate in land” includes the land, and

  • “surrender” includes renunciation.

2

In the application of the Income Tax Acts to Scotland, any reference to property or rights being held on trust or on trusts is a reference to the property or rights being held in trust.