Income Tax Act 2007 section 1033

Extent

Section 1033 establishes the geographical extent of the Income Tax Act 2007 across the United Kingdom.

  • The Act extends to England and Wales, Scotland and Northern Ireland
  • The Act therefore covers the whole of the United Kingdom
  • Amendments, repeals or revocations in Schedule 1 or Schedule 3 follow the extent of the original provision being changed
  • This ensures consequential changes do not inadvertently alter the territorial reach of existing legislation

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