Section 835T: Introduction to Chapter
1235.This section introduces the Chapter. It is based on paragraph 1(1) and (2) of Schedule 23 to FA 1995.
1236.Subsection (1) refers to the Chapter applying to “the enactments relating to income tax” and subsection (3) provides that “enactments” includes subordinate legislation. This is intended to have the same effect as the references in the source legislation to the Tax Acts and subordinate legislation under the Tax Acts, but is focussed more clearly on the income tax context of the Chapter.