Income Tax (Trading and Other Income) Act 2005 section 880

Interpretation: Northern Ireland

Section 880 explains how certain terms used elsewhere in the Act should be interpreted when those provisions are applied in Northern Ireland.

• When section 755 (interest on foreign currency securities owned by non-UK residents) applies in Northern Ireland, the term "Act" is broadened to include any Act, Order in Council or Measure that forms part of Northern Ireland legislation.
• When sections 769 (housing grants), 882 (consequential amendments) and Part 1 of Schedule 2 (transitional and saving provisions) apply in Northern Ireland, the term "enactment" is broadened to include legislation made in or under Northern Ireland legislation.
• The expanded meaning of "enactment" given for those specific sections does not affect how the same term is interpreted in section 631 (retained and accumulated income) when that section applies in Northern Ireland.
• The overall effect is to ensure that references to legislation in certain parts of the Act properly capture the distinct legislative framework that operates in Northern Ireland.