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Sxx rather than sxx

Sxx rather than sxx

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Wow my autocorrect had a field day with that title...

I've never really been one for reciting legislation, but I've decided I need to be. I'm having trouble with terminology though and hope someone can point out the incredibly obvious flaw in my thinking. I'm finding when I go to look up certain things the reference I follow doesn't exist. It's happened a few times, but as an example the rules re integral features are apparently at CAA 2001 S33A. I tried section 33A but it doesn't exist. 'Aha!' I thought, S must be Schedule (with s being section)... Except CAA2001 only has 4 schedules.

So... Ummm, where am I going wrong? As I say, this whole S v s thing has happened to me before, so I assume I'm missing the meaning of S.

Oh, and I believe Sch is schedule in fact?

And just so we're clear, yes I am being serious, apologies for my lack of understanding in advance!

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By cparker87
27th Jul 2014 13:26

Where are you looking?

CAA2001 was the initial Act. It has been amended subsequently many times by Finance Acts (the Budget) each year. Often Her Majesty's Government are not a fantastic resource for current legislation and so Company's like Lexis Nexis spend some time amalgamating all of the Finance Act adjustments into the Tax Acts so that they make sense. 

You'll see here http://www.legislation.gov.uk/ukpga/2001/2/section/33 that there are outstanding changes to be made by the team at legislation.gov.uk (red box). 

To answer your question its Sch for Schedules, S is always section as I understand it. 

Short answer: Either rely on HMRC's Manuals and their interpretation of the law, or buy Tolley's Yellow or CCH's Red. 

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By Manwithnoname
27th Jul 2014 14:15

Ahhh
I see where I went wrong now, I should have got off my backside and looked in my legislation itself rather than on legislation.com.

OR I should have noticed the red bar on the website.

Just checked my actual paper legislation (which I'm currently scared to touch lest I do something the CIOT deem to invalidate my being able to taken them into my exam) and of course there is 33A in all it's glory!

Apologies for the confusion, if I hit the issue again I'll know to check the actual book. I suppose I expected the website to show the more up to date sections compared to my book printed a good while ago.

And I'm aware I can Google, in fact I'd done just that to get the 'plain English' version to aid my understanding, but I wanted to make sure I could find it in the exam in case I panic and need to look things up.

Thanks both for your help, all clear now and boy is my face red :)

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