Commentary on Sections Part 21: Other general provisions Section 1320: Interpretation: Scotland
3382.This section deals with the application to Scotland of certain terms used in the Act. It is based on section 24 of ICTA. The corresponding rule for income tax is in section 879 of ITTOIA.
3383.Subsection (2) is based on Change 15 in Annex 1 and gives certainty to the meaning of “enactment”.