Commentary

A2.102 The territorial application of the direct tax code to Scotland and Northern Ireland

Administration and compliance

A2.102 The territorial application of the direct tax code to Scotland and Northern Ireland

A2.102 The territorial application of the direct tax code to Scotland and Northern Ireland

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,

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