Part 17

Definitions for purposes of Act and final provisions

Definitions for the purposes of Act

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