3522.The case law to which the saving is relevant is the case law relating to the construction of source legislation rewritten in the Act whose application for corporation tax purposes depended on section 9(1) of ICTA (which applies income tax principles for corporation tax purposes).
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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