19. Application Of Legislation To Scotland And Northern Ireland. | Taxation Law | LexisNexis

powered by Lexis^®Library

19. Application of legislation to Scotland and Northern Ireland.

Except in so far as the contrary may be expressly provided, the Tax Acts apply to Scotland and Northern Ireland¹, and to the territorial sea of the United Kingdom². From 6 April 2017, the Scottish Parliament has the power to set Scottish income tax rates and bands for non-savings and non-dividend income³. The court of first instance in England will usually follow, although is not bound by, decisions of the Court of Session (Inner House) in Scotland

(1) Introduction

3. The two taxes on income.

4. Annual charge.

5. Stages in the imposition and collection of tax.

6. Charge to income tax.

7. The scope of income tax.

8. Charge to corporation tax.

9. The nature of income.

10. Income due but not received.

11. Gifts and allowances.

12. Income contrasted with capital.

13. Disposal of future income.

14. Factors considered in determining quality of receipt.

15. Distribution of company in liquidation.

16. The consolidating Acts.

17. General rules for interpretation of taxing Acts.

18. Tax Acts to be construed as one.

19. Application of legislation to Scotland and Northern Ireland.

20. Machinery provisions.

21. Power to make orders and regulations.

22. Statements of practice by HM Revenue and Customs.

23. Former taxes on income.