Commentary on Sections Part 10: General provisions Chapter 3: Supplementary and general provisions Section 880: Interpretation: Northern Ireland
3325.This section incorporates the effect of the devolution settlement and deals with the application of certain terms used in the Act to Northern Ireland. It is new.
3326.Subsection (1) is based on Change 19 in Annex 1 and gives certainty to the meaning of “Act”.
3327.Subsection (2) is based on Change 19 in Annex 1 and gives certainty to the meaning of “enactment”.
3328.Subsection (3) provides that section 631 of this Act does not extend to Northern Ireland legislation. It is improbable that “enactment” in section 660B(2) of ICTA, on which section 631 is based, includes Northern Ireland legislation and to include section 631 within Change 19 as regards to Northern Ireland would be taxpayer adverse.