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Home / Simons-Taxes /IHT, trusts and estates /Part I2 Statutory interpretation /Division I2.1 Construction of taxing statutes /Construction of taxing statutes / I2.102 Application of the Interpretation Act 1978

I2.102 Application of the Interpretation Act 1978

IHT, trusts and estates

The Interpretation Act 1978 consolidates and makes minor amendments to the Interpretation Act 1889 and other enactments concerning the constitution and operation of Acts of Parliament; it was based on

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E5.406A Employees of European Union institutions—tax exemptions

B5.301 Intellectual property—overview

I4.142A Liabilities which are not discharged out of the estate

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

E8.271 Liability for Class 1A contributions

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)