2913.This Part includes various supplementary provisions grouped under the following general headings:
Alteration of amounts;
Orders and regulations;
Interpretation; and
Amendments, repeals, citation etc.
2914.This section provides that sums of money in certain specified sections may be increased or further increased by an order from the Treasury.
2915.Subsection (1) introduces the right to increase or further increase the sums of money mentioned in the sections in subsection (2) by Treasury order. It derives from sections 191A, 200A(6), 828(1) and paragraph 24(10) of Schedule 11A to ICTA.
2916.Subsection (2) sets out the sections that are subject to such an order. It derives from sections 191A, 200A(6), 828(1) and paragraph 24(10) of Schedule 11A to ICTA. There is also some new material. See Changes 29, 56, 59, 78, 79 and 96 in Annex 1.
2917.Subsection (3) sets out further implications where an order is made in respect of section 241(3)(a) or (b). It derives from section 200A(6) of ICTA.
2918.Subsection (4) sets out further implications where an order is made in respect of section 287(1). It derives from paragraphs 24(1) and (10) of Schedule 11A to ICTA.
2919.This section sets out how any Treasury order or regulations under this Act are to be made.
2920.Subsection (1) provides that orders or regulations made by the Treasury or the Board of Inland Revenue under this Act must be exercised by statutory instrument. It derives from section 828(1) of ICTA.
2921.Subsection (2) sets out the one exception to subsection (1) of the section and relates to overseas Crown employment. See Change 4 in Annex 1.
2922.Subsection (3) explains that a statutory instrument issued in accordance with subsection (1) is subject to annulment in pursuance of a resolution of the House of Commons. It derives from section 828(3) of ICTA.
2923.Subsection (4) sets out the one exception to subsection (3) of the section and relates to deductions for professional membership fees. See Change 85 in Annex 1.
2924.This section applies the same meaning of connected person as set out in section 839 of ICTA for the purposes of this Act. It derives from sections 140(2), 140H(9), 146(11), 161(3), 162(10), 187(6), 200B(7), 200C(8), 203B(5), 596A(16) and paragraph 4(4) of Schedule 7 to ICTA, paragraph 129(2) of Schedule 8 to FA 2000 and paragraph 71(2) of Schedule 14 to FA 2000. See also Change 59 in Annex 1.
2925.This section applies the same meaning of control in relation to a body corporate as set out in section 840 of ICTA for the purposes of this Act. It derives from sections 140F(7), 187(2), paragraph 8(2) of Schedule 11 and paragraph 4(2) of Schedule 12AA to ICTA; section 87(3) of FA 1988; paragraph 129(1) of Schedule 8 to FA 2000; and paragraphs 13(3), 15(2) and 59(3) of Schedule 14 to FA 2000. See also Changes 133 and 157 in Annex 1.
2926.This section provides definitions of “Inland Revenue” and “the Board of Inland Revenue” for the purposes of this Act.
2927.Subsection (1) defines “the Inland Revenue” as any officer of the Board of Inland Revenue. It derives from paragraph 124 of Schedule 8, paragraph 20 of Schedule 12 and paragraph 68 of Schedule 14 to FA 2000. See also Change 158 in Annex 1.
2928.Subsection (2) defines “the Board of Inland Revenue” as the Commissioners of Inland Revenue. The term “Commissioners of Inland Revenue” is defined in the Inland Revenue Regulation Act 1890.
2929.Subsection (3) sets out how section 4A of the Inland Revenue Regulation Act 1890 provides for some devolution of the Board’s powers.
2930.This section provides a list of definitions for the purposes of this Act.
2931.Subsection (1) contains new drafting material and sets out each definition. In connection with the definition of “personal representatives”, see Change 159 in Annex 1.
2932.Subsection (2) deals with the meaning of “assignment” in the application of this Act to Scotland. It is new.
2933.Subsection (3) defines the meaning of “domiciled in the United Kingdom” for the purposes of this Act. It is new.
2934.Subsection (4) defines the members of a person’s family for the purposes of this Act. It derives from sections 148(5), 149(3), 157(3), 159AA(3) and 159AC(3) of ICTA and also contains new material.
2935.Subsection (5) defines the members of a person’s family or household for the purpose of this Act. It derives from sections 148(5), 168(4), 191B(16), 197G(6), 200AA(4), 203F(6) and paragraph 26 of Schedule 11A to ICTA and paragraph 21(3) of Schedule 12 to FA 2000 and also contains new material.
2936.In connection with the application of a “person’s family or household” to costs and expenses of personal security assets and services, see Note 39 in Annex 2.
2937.Subsection (6) excludes certain statutory provisions in interpreting “child” or “children” for the purposes of this Act. It derives from section 831(4) of ICTA and corrects a small mistake in that section. See Note 63 in Annex 2.
2938.This section advises that Schedule 6 contains consequential amendments.
2939.This section sets out when the Act has effect. This is subject to the transitional provisions and savings that are listed in Schedule 7.
2940.This section makes repeals (subsection (1)) and revocations (subsection (2)). The affected enactments and instruments are listed in Parts 1 and 2 of Schedule 8.
2941.This section provides the name under which the Act may be cited.