Commentary

I2.107 Scotland and Northern Ireland: uniformity of application

IHT, trusts and estates

I2.107 Scotland and Northern Ireland: uniformity of application

I2.107 Scotland and Northern Ireland: uniformity of application

Unless otherwise provided, Acts of the UK Parliament are equally applicable in England, Wales, Scotland and Northern Ireland. It follows that the language which they employ ought to be construed so as to have, as far as possible, uniform effect in all four countries1.

Statutory provisions can be classified under three headings2. First, there are those such as the definition of 'transfer of value'3, which carefully avoid technical legal terms. Secondly, there are those in which the English term is immediately followed by the equivalent in Scots legal phraseology4. Thirdly some provisions tend

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