Part 16 U.K. Income Tax Acts definitions etc

Chapter 1 U.K. Definitions

990 Meaning of “Act” U.K.

(1) In the Income Tax Acts “Act” includes Northern Ireland legislation.

(2) This section does not apply for the purposes of—

(a) this Act (see instead section 1018), or

(b) ITTOIA 2005 (see instead sections 879 and 880 of that Act).