Income Tax Act 2007 section 170

Interpretation

Section 170 confirms that terms used in this Part of Schedule 2 carry the same meaning as they do in Part 15 of the Act.

  • This section is a standard interpretation provision linking Schedule 2 to Part 15 of the Act.
  • Any expression used in this Part of Schedule 2 has the same meaning as it does in Part 15.
  • There are no separate or additional definitions introduced by this section.
  • Readers should refer to Part 15 for the authoritative meaning of all relevant terms.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member