Corporation Tax Act 2009 section 1321

Interpretation: Northern Ireland

Section 1321 clarifies how the term "enactment" should be interpreted when certain provisions of the Corporation Tax Act 2009 are applied in Northern Ireland.

• The section applies specifically to section 1284 (housing grants) and Part 1 of Schedule 2 (transitional and savings provisions)
• When these provisions apply in Northern Ireland, the word "enactment" has a broader meaning than it would otherwise carry
• The extended definition includes any enactment contained in Northern Ireland legislation or in instruments made under Northern Ireland legislation
• The equivalent income tax rule is found in section 880 of the Income Tax (Trading and Other Income) Act 2005