Commentary on Sections Overview
3023.This Part sets out definitions and related material applying for the purposes of the Income Tax Acts generally. It is mainly based on provisions in Part 19 of ICTA.
3024.Many of these definitions apply in relation to corporation tax as well as income tax. Some of them also apply to capital gains tax, or in relation to capital allowances, either by cross-reference or by virtue of parallel provision.
3025.The definitions have been rewritten for income tax using the following principles:
	if definitions are relatively short or straightforward, they are duplicated in the legislation about each of the taxes to which they apply;
	if a definition is longer and more complicated, and is mainly concerned with one tax, it is set out in full in the legislation about that tax and defined by cross-reference for the purposes of any other taxes that are relevant;
	if a definition is longer and more complicated and is made substantial use of in relation to more than one tax, it is normally duplicated.
3026.As a result, the rewrite of the definitions in these sections is closely bound up with the related consequential amendments in Schedule 1.