{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-1018",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-1018.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/1018",
  "kind": "section",
  "number": "1018",
  "heading": "“Act” to include Scottish and Northern Ireland legislation in some cases",
  "text": "(1) In the following provisions of this Act, “Act” includes an Act of the Scottish Parliament—\nsection 66 (restriction on relief unless trade is commercial),\nsection 532 (exemption for savings and investment income),\nsection 536 (exemption for miscellaneous income),\nsection 558 (approved charitable investments),\nsection 1028 (power to make consequential provision), and\nsection 1029 (power to undo changes).\n(2) In the following provisions of this Act, “Act” includes Northern Ireland legislation—\nsection 66 (restriction on relief unless trade is commercial),\nsection 114 (exclusion of amounts in calculating contribution to the firm),\nsection 532 (exemption for savings and investment income),\nsection 536 (exemption for miscellaneous income),\nsection 558 (approved charitable investments),\nsection 802 (exclusion of amounts in calculating partner's capital contribution),\nsection 1028 (power to make consequential provision), and\nsection 1029 (power to undo changes).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/1018",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}