Income Tax Act 2007 (c. 3)

Part 17 U.K. Definitions for purposes of Act and final provisions

Definitions for the purposes of Act U.K.

1018 “Act” to include Scottish and Northern Ireland legislation in some cases U.K.

(1) In the following provisions of this Act, “Act” includes an Act of the Scottish Parliament—

• section 66 (restriction on relief unless trade is commercial),

• section 532 (exemption for savings and investment income),

• section 536 (exemption for miscellaneous income),

• section 558 (approved charitable investments),

• section 1028 (power to make consequential provision), and

• section 1029 (power to undo changes).

(2) In the following provisions of this Act, “Act” includes Northern Ireland legislation—

• section 66 (restriction on relief unless trade is commercial),

• section 114 (exclusion of amounts in calculating contribution to the firm),

• section 532 (exemption for savings and investment income),

• section 536 (exemption for miscellaneous income),

• section 558 (approved charitable investments),

• section 802 (exclusion of amounts in calculating partner's capital contribution),

• section 1028 (power to make consequential provision), and

• section 1029 (power to undo changes).