Chapter 7 – Interpretation
Section 51: Interpretation of Part 1
124.This section sets out the meaning of all the defined terms used in Part 1 of the Act. This includes, in subsections (2) to (5), specific definitions of references in the Act to the use of anything for construction purposes; references to winning aggregate; references to tax due from any person in relation to an accounting period; and references to a person being resident in the UK.
Section 52: Interpretation of the Revenue Scotland and Tax Powers Act 2014
125.This section amends reference to this Act into the interpretation provisions of the 2014 Act.
