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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: Northern Ireland

Section 880 | Interpretation: Northern Ireland

From legislation.gov.uk

(1)In the application of section 755 (interest on foreign currency securities etc. owned by non-UK residents) to Northern Ireland, “Act” includes any Act, Order in Council or Measure constituting Northern Ireland legislation.

(2)In the application of section 769 (housing grants) and 882 (consequential amendments) and Part 1 of Schedule 2 (transitionals and savings: general provisions) to Northern Ireland, “enactment” includes an enactment comprised in, or in an instrument made under, Northern Ireland legislation.

(3)The express provision made by subsection (2) does not affect the construction of “enactment” in the application of section 631 (retained and accumulated income) to Northern Ireland.

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