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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Interpretation

  • Section 874 Activities in UK sector of continental shelf
  • Section 875 Meaning of “caravan”
  • Section 876 Meaning of “farming” and related expressions
  • Section 877 Meaning of grossing up
  • Section 878 Other definitions
  • Section 879 Interpretation: Scotland
  • Section 880 Interpretation: Northern Ireland
  1. Interpretation
  2. Interpretation: Scotland

Section 879 | Interpretation: Scotland

From legislation.gov.uk

(1)In the application of this Act to Scotland—

“mortgage” means—

(a)a standard security, or

(b)a heritable security, as defined in the Conveyancing (Scotland) Act 1924 (c. 27), but including a security constituted by ex facie absolute disposition or assignation, . . .

(2)Repealed

(3)In the application of section 755 (interest on foreign currency securities etc. owned by non-UK residents) to Scotland, “Act” includes an Act of the Scottish Parliament.

(4)In the application of sections 769 (housing grants) and 882 (consequential amendments) and Part 1 of Schedule 2 (transitionals and savings: general provisions) to Scotland, “enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.

(5)The express provision made by subsection (4) does not affect the construction of “enactment” in the application of section 631 (retained and accumulated income) to Scotland.

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