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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Interpretation Act 2005 section 21
Interpretation of words and expressions in Schedule
Section 21 explains how certain words and expressions used in legislation are to be understood, by reference to standard definitions set out in the Schedule to the Interpretation Act 2005.
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.