Income Tax Act 2007 section 171

Old references to surtax and standard rate tax

Section 171 preserves the effect of ICTA section 819 for any instrument, will, or codicil made before the Income Tax Act 2007 came into force.

• ICTA section 819 dealt with how old references to surtax and standard rate tax should be interpreted in legal documents
• Although the Income Tax Act 2007 repeals ICTA section 819, this repeal does not affect documents made before the Act came into force
• The protection applies to any instrument of whatever nature, as well as wills and codicils
• This ensures that pre-existing documents containing outdated tax terminology continue to be interpreted correctly