Taxation (International and Other Provisions) Act 2010 section Schedule 9 paragraph 9

Interpretation

Schedule 9 paragraph 9 defines key terms used in this Part of the Schedule and clarifies how references to the repeal of provisions should be understood.

• An "enactment" includes both primary legislation and subordinate legislation such as statutory instruments and regulations.
• A "superseded enactment" is an older piece of legislation that has been rewritten by TIOPA 2010 for certain tax purposes, regardless of whether the original also covered other purposes.
• "Relevant tax purposes" means the specific tax purposes for which a superseded enactment has been rewritten by TIOPA 2010.
• References to the "repeal" of a provision are to be read broadly, covering revocation and any express or implied disapplication of a provision for particular tax purposes.