Income Tax (Trading and Other Income) Act 2005 section Sch 2 para 10

Interpretation

Section Sch 2 para 10 defines key terms used in this Part of the Act and clarifies how references to repeals and tax purposes should be understood.

• The term "enactment" is broadly defined to include not only primary legislation but also subordinate legislation such as statutory instruments, as defined by the Interpretation Act 1978.
• "Relevant tax purposes" means the specific tax purposes for which a superseded enactment has been rewritten by this Act.
• A "superseded enactment" is an earlier piece of legislation that has been rewritten by this Act for certain tax purposes, whether the original applied solely for those purposes or for those purposes alongside others.
• References to "repeal" of a provision are to be read broadly, covering revocation and any express or implied disapplication of the provision for income tax purposes under this Act, and references to "tax purposes" are not confined to income tax alone.