Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 21: Other general provisions

Section 1321: Interpretation: Northern Ireland

3384.This section deals with the application to Northern Ireland of certain terms used in the Act. It is new. The corresponding rule for income tax is in section 880 of ITTOIA.

3385.It clarifies the meaning of “enactment”. See Change 15 in Annex 1.