Commentary

A1.150 Taxation definitions—generally

Administration and compliance

A1.150 Taxation definitions—generally

Definitions related to the UK taxation system

A1.150 Taxation definitions—generally

The purpose of reading legislation is to find the meaning of the words and phrases used in an enactment. The first port of call in looking for meaning is within an enactment itself; the draftsman will often define the terms that he is using. In the absence of the definition of a term in the enactment itself, recourse is next had to the Interpretation Act 1978 which provides for the common meanings of terms used throughout the body of legislation as a whole. If a meaning is not ascribed

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