SCHEDULES

SCHEDULE 9Transitionals and savings etc

Part 1General provisions

Interpretation

9

1

In this Part—

  • “enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978),

  • “relevant tax purposes” means, in relation to a superseded enactment, tax purposes for which the enactment has been rewritten by this Act, and

  • “superseded enactment” means an earlier enactment which has been rewritten by this Act for certain tax purposes (whether it applied only for those purposes or for those and other tax purposes).

2

References in this Part to the repeal of a provision include references to its revocation and to its express or implied disapplication for particular tax purposes.