51 Interpretation
Commissioners for Revenue and Customs Act 2005 (2005 c 11) | Legislation

51 Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô

(1)     In this Act—

except where otherwise expressly provided, “enactment†includes—

(a)     an Act of the Scottish Parliament,

(b)     an instrument made under an Act of the Scottish Parliament,

[(ba)     an Act of the National Assembly for Wales,

(bb)     an instrument made under an Act of the National Assembly for Wales,]

(c)     Northern Ireland legislation, and

(d)     an instrument made under Northern Ireland legislation,

“officer of Revenue and Customs†means a person appointed under section 2, and

“r±ð±¹±ð²Ô³Ü±ðâ€

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Motor claims in the Portal—a practical guide (Stage 1)

Motor claims in the Portal—a practical guide (Stage 1)The Pre-Action Protocol for Low Value Personal Injury Claims in Road Traffic Accidents—30 April 2013 onwardsSTOP PRESS: A new RTA small claims protocol for whiplash claims comes into effect for accidents occurring on or after 31 May 2021. The

LEXISNEXIS

Violent disorder

Violent disorderThe offence of violent disorderViolent disorder can be tried in the magistrates' court or the Crown Court. These offences will normally be dealt with in the Crown Court. However, there may be cases involving minor violence or threats of violence leading to no or minor injury, with

LEXISNEXIS

Malus and clawback

Malus and clawbackFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the country’s audit and corporate governance regime, targeting the UK’s biggest businesses and ensuring markets work effectively. In relation

LEXISNEXIS

Indirect effect of EU law

Indirect effect of EU lawWhat is indirect effect of EU law?The doctrine of indirect effect, or consistent interpretation, is a duty that national courts have, as part of the Member State responsible for fulfilment of EU obligations, to interpret national law in light of EU law, especially with