{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-990",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-990.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/990",
  "kind": "section",
  "number": "990",
  "heading": "Meaning of “Act”",
  "text": "(1) In the Income Tax Acts “Act” includes Northern Ireland legislation.\n(2) This section does not apply for the purposes of—\n(a) this Act (see instead section 1018), or\n(b) ITTOIA 2005 (see instead sections 879 and 880 of that Act).",
  "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/990",
    "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."
}