OpenLegislation

Section 1018 “Act” to include Scottish and Northern Ireland legislation in some cases

(1)

In the following provisions of this Act, “Act” includes an Act of the Scottish Parliament—

  • section 66 (restriction on relief unless trade is commercial),

  • section 532 (exemption for savings and investment income),

  • section 536 (exemption for miscellaneous income),

  • section 558 (approved charitable investments),

  • section 1028 (power to make consequential provision), and

  • section 1029 (power to undo changes).

(2)

In the following provisions of this Act, “Act” includes Northern Ireland legislation—

  • section 66 (restriction on relief unless trade is commercial),

  • section 114 (exclusion of amounts in calculating contribution to the firm),

  • section 532 (exemption for savings and investment income),

  • section 536 (exemption for miscellaneous income),

  • section 558 (approved charitable investments),

  • section 802 (exclusion of amounts in calculating partner's capital contribution),

  • section 1028 (power to make consequential provision), and

  • section 1029 (power to undo changes).