Corporation Tax Act 2009 section 9

Interpretation

Section 9 of Schedule 2 defines the key terms used throughout this Part of the Schedule, ensuring that the transitional and savings provisions are interpreted consistently.

• An "enactment" is broadly defined to include not only Acts of Parliament but also subordinate legislation such as statutory instruments and regulations.
• A "superseded enactment" is any earlier piece of tax legislation that has been rewritten by the Corporation Tax Act 2009, regardless of whether it originally applied solely for the purposes now covered or for wider purposes as well.
• "Relevant tax purposes" means, in relation to a superseded enactment, the specific tax purposes for which that earlier enactment has been rewritten by this Act.
• References to the "repeal" of a provision are to be read broadly, covering revocation and any express or implied disapplication of the provision for corporation tax purposes, and references to "tax purposes" are not confined to corporation tax alone.