Annex 1: Minor Changes in the Law Change 15: Devolution: sections 71, 81, 83, 155, 1243, 1284, 1320 and 1321 and Schedules 1 and 2 Section 1284
In Schedule 1 to the Interpretation Act 1978 “Act” is defined to mean an Act of Parliament and “enactment” is defined as not including “an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament”. The definitions in that Schedule apply “unless the contrary intention appears” (see section 5 of the 1978 Act).
Section 578 of ICTA confers an exemption from tax in relation to housing grants made under any enactment. Under the Interpretation Act 1978 it is not clear that “enactment” covers Acts of the Scottish Parliament (“ASPs”) or Scottish statutory instruments. And it is not clear that “enactment” covers all of the different kinds of legislation which may apply to Northern Ireland.
Sections 1320 and 1321 of this Act provide that ASPs, Scottish statutory instruments and Northern Ireland legislation are covered by the reference to “enactment” in section 1284. So payments under them are capable of falling within the exemption in that section. If this is a change, it is in line with practice, reflects the intention of the devolution settlement and widens the scope of the exemption.
It is very unlikely that these changes have any effect on any tax liabilities.
The changes are in line with current practice and reflect the devolution settlements.