Income Tax Act 2007 Schedule 2 paragraph 9

Interpretation

Paragraph 9 of Schedule 2 defines key terms used throughout this Part of the Schedule, and clarifies the scope of references to repeals and tax purposes.

• The term "enactment" includes subordinate legislation such as statutory instruments and regulations, as defined by the Interpretation Act 1978.
• A "superseded enactment" is any earlier piece of legislation that has been rewritten by the Income Tax Act 2007 for certain tax purposes, whether or not it also applied for other purposes.
• "Relevant tax purposes" means the specific tax purposes for which a superseded enactment has been rewritten by this Act.
• References to "repeal" include revocation and any express or implied disapplication for income tax purposes, and references to "tax purposes" are not limited to income tax alone.