A2.102 The territorial application of the direct tax code to Scotland and Northern IrelandThe taxing Acts apply to England and Wales, Scotland and Northern Ireland1. Although Scotland and Northern Ireland respectively have different legal systems from that of England and Wales, the law of Northern Ireland is closely similar to that of England. Special sections are often enacted in fiscal legislation in order to adapt the provisions of a section, drawn in relation to English law, to the different laws applicable in Scotland or Northern Ireland, but not invariably so. Where the provision applies equally to all three countries, it may happen that words and phrases are used which have a technical meaning in one or other but not in all three, or may have a technical meaning in all but not the same in each.
The taxing Acts apply to England and Wales, Scotland and Northern Ireland1. Although Scotland and Northern Ireland respectively have different legal systems from that of England and Wales, the law of Northern Ireland is closely similar to that of England. Special sections are often enacted in fiscal legislation in order to adapt the provisions of a section, drawn in relation to English law, to the different laws applicable in Scotland or Northern Ireland, but not invariably so. Where the provision applies equally to all three countries, it may happen that words and phrases are used which have a technical meaning in one or other but not in all three, or may have a technical meaning in all but not the same in each.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.