Interpretation Act 2005 Schedule

Interpretation of particular words and expressions

The Schedule to the Interpretation Act 2005 provides a glossary of standard terms and expressions used across Irish legislation, so that they carry a consistent meaning whenever they appear in any enactment.

• Part 1 defines core terms such as "financial year" (which means a calendar year), "month" (a calendar month), "year" (twelve months from 1 January), and "week" (midnight Saturday to midnight the following Saturday).
• Part 1 also clarifies that "land" is broadly defined to include buildings, houses, land covered by water, and any estate, right or interest in or over land — a point relevant to property-related tax and accounting matters.
• Part 2 defines additional terms including "full age" (when a person turns 18 or marries, whichever is earlier), "working day" (any day that is not a Saturday, Sunday or public holiday), and "functions" (which covers both powers and duties).
• The Schedule also defines terms relevant to financial and corporate work, such as "Companies Acts" (meaning the Companies Acts 1963 to 2001 and related enactments), "rateable valuation" (the valuation under the Valuation Act 2001), and "writing" (which includes electronic records capable of being reproduced in legible form).