Interpretation Act 2005 section 19

Construction of statutory instruments

Section 19 establishes that words and expressions used in a statutory instrument carry the same meaning as they do in the parent Act under which that instrument is made.

  • A statutory instrument is a piece of secondary legislation (such as regulations or orders) made under the authority of a parent Act.
  • Any word or expression used in a statutory instrument automatically takes its meaning from the parent Act that authorises the instrument.
  • This ensures consistency of terminology between primary legislation and the detailed rules made under it.
  • In practice, this means there is no need for a statutory instrument to redefine terms that have already been defined in the parent Act.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.