Sch. 1
“County court” means—
- (a) in relation to England and Wales, a court held for a district under the 1959 c. 22.County Courts Act 1959; [1846]
- (b) in relation to Northern Ireland, a court held for a division under the 1959 c. 25 (N.I.).County Courts Act (Northern Ireland) 1959. [1889]
“Court of Appeal” means—
- (a) in relation to England and Wales, Her Majesty’s Court of Appeal in England;
- (b) in relation to Northern Ireland, Her Majesty’s Court of Appeal in Northern Ireland.
“Court of summary jurisdiction”, “summary conviction” and “Summary Jurisdiction Acts”, in relation to Northern Ireland, have the same meanings as in Measures of the Northern Ireland Assembly and Acts of the Parliament of Northern Ireland.
“Crown Court” means—
- (a) in relation to England and Wales, the Crown Court constituted by section 4 of the 1971 c. 23.Courts Act 1971;
- (b) in relation to Northern Ireland, the Crown Court constituted by section 4 of the 1978 c. 23.Judicature (Northern Ireland) Act 1978.
“Crown Estate Commissioners” means the Commissioners referred to in secton 1 of the 1961 c. 55.Crown Estate Act 1961.
“England” means, subject to any alteration of boundaries under Part IV of the 1972 c. 70.Local Government Act 1972, the area consisting of the counties established by section 1 of that Act, Greater London and the Isles of Scilly. [1st April 1974].
“Financial year” means, in relation to matters relating to the Consolidated Fund, the National Loans Fund, or moneys provided by Parliament, or to the Exchequer or to central taxes or finance, the twelve months ending with 31st March. [1889]
“Governor-General” includes any person who for the time being has the powers of the Governor-General, and “Governor”, in relation to any British possession, includes the officer for the time being administering the government of that possession. [1889]
“High Court” means—
- (a) in relation to England and Wales, Her Majesty's High Court of Justice in England;
- (b) in relation to Northern Ireland, Her Majesty's High Court of Justice in Northern Ireland.
“The Income Tax Acts” means all enactments relating to income tax, including any provisions of the Corporation Tax Acts which relate to income tax.
“Land” includes buildings and other structures, land covered with water, and any estate, interest, easement, servitude or right in or over land. [1st January 1979].
