Income Tax Act 2007 section 1018

"Act" to include Scottish and Northern Ireland legislation in some cases

Section 1018 clarifies that in certain specified provisions of the Income Tax Act 2007, the word "Act" has an extended meaning that includes legislation passed by the Scottish Parliament and Northern Ireland legislation.

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.