Income Tax Act 2007 section 990

Meaning of "Act"

Section 990 defines what the term "Act" means when used throughout the Income Tax Acts, specifically extending its scope to include Northern Ireland legislation.

• Throughout the Income Tax Acts, the word "Act" is defined to include Northern Ireland legislation as well as Acts of the UK Parliament.
• This broad definition does not apply to the Income Tax Act 2007 itself, which has its own definition in section 1018 covering both Scottish and Northern Ireland legislation.
• The definition also does not apply to the Income Tax (Trading and Other Income) Act 2005, which has its own interpretation provisions in sections 879 and 880 of that Act.
• The effect is that when other Income Tax Acts refer to an "Act", they should be read as including any relevant Northern Ireland legislation.