Introduction Overview Chapter 1: Definitions Section 1119: The definitions
3210.This section sets out the definitions in alphabetical order. It is based on a number of provisions in ICTA, in particular sections 832 and 834, and on section 1319 of CTA 2009. The corresponding provision for income tax is in section 989 of ITA.
3211.The definition of “Act” uses the term “Northern Ireland legislation”, which is defined in section 24(5) of the Interpretation Act 1978, rather than a list of categories of relevant legislation as in the source legislation. See Change 6 in Annex 1.
3212.The definition of “capital allowance” does not include, as specified by section 832(1) of ICTA, allowances under enactments which under ICTA are treated as contained in CAA. The only such enactment was section 532 of ICTA, which was repealed by CTA 2009.
3213.The definition of “period of account” omits the reference in the source legislation to “profession, vocation”. See Change 4 in Annex 1.
3214.The definition of “personal representatives” is new. It follows the approach adopted in ITTOIA and ITA. See Change 59in Annex 1.
3215.The definition of “tax” does not rewrite the words “and in any enactment passed after 12th March 1970 which by any express provision is to be construed as one with the Tax Acts, the Corporation Tax Acts or the Income Tax Acts” in section 832(3) of ICTA as the definition already applies in a case which is to be construed as one with the Corporation Tax Acts. The effect of the opening words of section 832(3) of ICTA (“except so far as the context otherwise requires”) is included in section 1118(4).
3216.The definition of “trade” has been streamlined in line with the approach in ITA.
3217.A number of definitions in section 832(1) of ICTA have not been rewritten. The definitions of “the Board”, “collector” and “inspector” were superseded by the interpretative rules in CRCA (see sections 5 to 7 and 50 of that Act). The terms “farm land” and “market garden land” no longer appear in corporation tax provisions but the substance of these definitions is included in the definitions in section 1125 (“farming” and related expressions). The term “qualifying policy” is no longer relevant to corporation tax provisions.