Part 5 Miscellaneous
Finance Act 2013 (2013 c 29) | Legislation

Part 5 Miscellaneous

Interpretation

145

In this Schedule—

“corporation tax†includes any amount assessable or chargeable as if it were corporation tax;

“country†includes a state or territory;

“cross-border trip†is defined in paragraph 30;

“double taxation arrangements†means arrangements that have effect under section 2(1) of TIOPA 2010;

“e³¾±è±ô´Ç²â³¾±ð²Ô³Ùâ€Å¨¶Ä”

(a)     has the meaning given in section 4 of ITEPA 2003, and

(b)     includes an office within the meaning of section 5(3) of that Act;

“enactment†means an enactment whenever passed (including this Act) and includes—

(a)     an Act of the Scottish Parliament,

(b)     a Measure or Act of the National Assembly for Wales,

(c)     any Northern Ireland legislation as defined by section 24(5) of the Interpretation Act 1978, and

(d)     any Orders in Council, orders, rules, regulations, schemes warrants, byelaws and other instruments made under an enactment (including anything mentioned in paragraphs (a) to (c) of this definition);

“home†is to be construed in accordance with paragraph 25;

“individual†means an individual acting in any capacity (including as trustee or personal representative);

“overseas†means anywhere outside the UK;

“parenting leave†means maternity leave, paternity leave, adoption leave[, parental leave or parental

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