Introduction Overview Chapter 5: Other Corporation Tax Acts provisions Section 1166: Scotland
3316.This section provides interpretative rules in relation to Scotland. It is based on sections 24, 488, 780 and 832 of ICTA, paragraph 30(1) of Schedule 12 to FA 1997 and section 1320(1) of CTA 2009. The corresponding provision for income tax is in section 1008 of ITA.