Corporation Tax Act 2009 section 1320

Interpretation: Scotland

Section 1320 clarifies how the term "enactment" should be interpreted when certain provisions of the Corporation Tax Act 2009 are applied in Scotland.

• This section ensures that Scottish legislation is properly recognised within specific parts of the Corporation Tax Act 2009.
• When applying the housing grants rules in section 1284 in Scotland, "enactment" includes Acts of the Scottish Parliament and instruments made under them.
• The same extended meaning of "enactment" applies when using Part 1 of Schedule 2, which deals with transitional provisions and savings.
• This provision gives certainty to the meaning of "enactment" in a Scottish context, reflecting the devolved legislative powers of the Scottish Parliament.