Annex A – Territorial extent and application in the United Kingdom
The territorial extent and application of the Act is summarised as follows. Section 1 extends and applies to England and Wales. Section 2 extends and applies to England, Wales and Scotland. Section 3 extends and applies to Northern Ireland. Please see the table below for further details.
Provision
Extends to E & W and applies to England?
Extends to E & W and applies to Wales?
Extends and applies to Scotland?
Extends and applies to Northern Ireland?
Section 1
Yes
Yes
No
No
Section 2
Yes
Yes
Yes
No
Section 3
No
No
No
Yes
	Section 1 of the Act makes provision in relation to local government finance (non-domestic rating). Local government finance is a devolved matter in Scotland, Wales and Northern Ireland. Local taxes to fund local authority expenditure are an exception to the fiscal, economic and monetary policy reservation by virtue of Schedule 7A, Part 2, Section A1 of the Government of Wales Act 2006 (as amended). Local taxes to fund local authority expenditure are exceptions to the fiscal, economic and monetary policy reservation by virtue of Schedule 5, Part 2, Section A1 of the Scotland Act 1998. Local government finance is not an excepted or reserved matter in Schedule 2 or 3 of the Northern Ireland Act 1998.
	Section 2 amends certain sections of CDDA86, which extends and applies to England, Wales and Scotland (though section 22F, which is amended by section 2(11), extends to England and Wales only). Company director disqualification is a matter for which responsibility is reserved to the UK Parliament with regard to both Scotland and Wales.
	Section 3 amends certain Articles of CDD(NI)O02, which extends and applies to Northern Ireland. Responsibility for company director disqualification is a matter which is transferred to the Northern Ireland Assembly.