1096A Construction of references to oaths, etc

Summary

This section concerns the making of an affirmation as an alternative to an oath. References in the Tax Acts and the Capital Gains Tax Acts to an oath will be construed as including an affirmation, thereby enabling persons to affirm instead of taking an oath.

Details

(1) The section construes references to an oath in the Tax Acts and the Capital Gains Tax Acts as including references to an affirmation in the case of person allowed by law to affirm instead of to swear.

(2) The word “law” is defined as including the Oaths Act, 1988. That Act and every other enactment that permits an oath to be taken or an affirmation to be made is to apply to an oath to be taken or an affirmation to be made under the Tax Acts or the Capital Gains Tax Acts.

Relevant Date: Finance Act 2021