This material aims to reflect all textual amendments which have come into force. It does not however purport to reflect all blanket amendments (e.g. amendments required by Transfer of Function Orders, etc.), or amendments to references in SIs to provisions which are affected by a consolidation of an Act or of another SI.
Repealed matter, although normally retained for six years, is printed in italic type with a footnote; textual amendments, including additions, to any enactment are printed, as part of that enactment, in ordinary type enclosed in square brackets, with a footnote giving the reference to the amending enactment; where the effect of an enactment is modified or extended by a later enactment without specific amendment of the original words, the change is indicated by a footnote. Reference is also included to changes made by legislation where the changes are to take effect in the future.
Superseded provisions which are transitionally or permanently saved (e.g. for particular purposes, particular people or particular situations) are normally retained in the text together with the explanatory annotations if the savings are substantial. Where however the savings are of a common form or obvious nature, or of limited application, the saved provisions are not normally mentioned in the annotation, and sometimes the saving provision is reproduced in the text or summarised in the annotation.
Footnotes in SIs are normally reproduced but are occasionally omitted or abridged (to avoid duplication with other annotations).
SIs are arranged, within their broad groupings, in alphabetical order of key words (broadly indicating their subject matter) within the title of the instrument; the key words are in large bold print in the title at the head of each page of the instrument. SIs with the same key words are arranged in chronological order.
As this work reproduces mostly legislation currently in force, recipients should retain sufficient copies of earlier hard copy editions.
This work does not claim to be authority for any legislative provision. It seeks to avoid anything which might be taken as a comment on, or interpretation of, a statute or other instrument.
For rates etc see the inland revenue website under Facts and Figures.
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