What does 'Minister' mean under section 155 of the Corporation Tax Act 2009?

Under section 155, a 'Minister' means a Minister of the Crown (a UK government minister), the Scottish Ministers, the Welsh Ministers, or a Minister as defined by the Northern Ireland Act 1998. This broad definition ensures that approvals by devolved government ministers are recognised for the purposes of sections 153 and 154.

What does 'department' mean for the purposes of sections 153 and 154 of the Corporation Tax Act 2009?

A 'department' under section 155 means a UK government department, a part of the Scottish Administration, a part of the Welsh Assembly Government, or a Northern Ireland department. These definitions reflect the devolution settlements, ensuring that oversight by any relevant government body qualifies for the reserve fund provisions.

Why does section 155 CTA 2009 include devolved administrations in its definitions?

Section 155 includes devolved administrations to ensure that corporation tax rules on reserve funds of statutory marketing bodies apply consistently across the entire United Kingdom. Without these definitions, approval by a devolved minister or oversight by a devolved department might not satisfy the conditions in sections 153 and 154.

Can a reserve fund approved by the Scottish Ministers qualify under sections 153 and 154 CTA 2009?

Yes. Because section 155 includes the Scottish Ministers within the definition of 'Minister', a reserve fund scheme approved by the Scottish Ministers is valid for the purposes of sections 153 and 154. The fund can therefore qualify for the relevant favourable corporation tax treatment, just as if approved by a UK government minister.

Corporation Tax Act 2009 section 155

Interpretation of sections 153 and 154

Section 155 defines the terms "Minister" and "department" as used in sections 153 and 154, which deal with reserves of marketing authorities and certain other statutory bodies.

A "Minister" means a Minister of the Crown, the Scottish Ministers, the Welsh Ministers, or a Minister under the Northern Ireland Act 1998.
A "department" means a UK government department, a part of the Scottish Administration, a part of the Welsh Assembly Government, or a Northern Ireland department.
These definitions reflect the various devolution settlements across the United Kingdom, ensuring the rules on reserve funds apply consistently regardless of which part of government is involved.
The definitions update earlier legislation to account for constitutional changes, including the Government of Wales Act 2006, which transferred functions from the old National Assembly for Wales to the Welsh Ministers.

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