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”.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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