Paragraph 1

Northern Ireland

In this Schedule—

(a)

“the Act of 1988” means the M1Income and Corporation Taxes Act 1988;

F1(ab)

“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;

F2(ac)

“ITA 2007” means the Income Tax Act 2007;

F3(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

“year” means year of assessment within the meaning of F4the Income Tax Acts (see section 989 of ITA 2007).

Annotations

F1: Sch. 2 para. 1(ab) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(2) (with Sch. 2)
F2: Sch. 2 para. 1(ac) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 293(2) (with Sch. 2)
F3: Sch. 2 para. 1(b) repealed (with effect as mentioned in s. 579(1) of the repealing Act) by 2001 c. 2, ss. 578, 580, Sch. 2 para. 76(1), Sch. 4
F4: Words in Sch. 2 para. 1(c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1, 3(2)