Section 18E: Interpretation of sections 18B to 18D: "prescribed" etc

Part III: OTHER RETURNS AND INFORMATION

18E(1)

In sections 18B to 18D "prescribed" means prescribed by regulations under section 18B.

18E(2)

The following provisions do not apply for the purposes of sections 18B to 18D—

(a) section 118 of this Act (interpretation), and

(b) section 18 of ITA 2007 (meaning of "savings income" in the Income Tax Acts).

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.