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Comparativeassumptions
theEnglishterminology,thebookusesthetermCstatute.’Tetermcanbeap-
pliedtoallcountriesunderanalysis.Inaddition,Cparliament’shouldbeunder-
stoodasabodyoflegislationprovidedforbythelegalsystemofagivencountry,
andnotasaninstitutioncalledCparliament’(UK:Parliament,Czech:Parlament).
InPolandandGermany,thetermCparliament’isnotformallyusedtodesignate
legislativebodies;instead,PolandusesthetermsSejmandSenat,whileGermany
usesBundestagandBundesrat.
Onemoreissueneedstobeclarified.Wheneverareferenceismadetothe
legalsysteminforceinEngland,thetermsCEngland’orCEnglishlaw’areused
insteadofCtheUnitedKingdom’orCBritishlaw.’Tereasonbehindtheabove
terminologydecisionistheexistenceofdińerentlegalsystemsontheterritoryof
onecountry,theUnitedKingdom.Terearecurrentlythreejurisdictionsinthe
UK:EnglishlawinEnglandandWales,17ScottishlawinScotland,andNorthern
IrishlawinNorthernIreland.18Tedińerencesbetweenthelegalsystemsare
particularlysignificantintheareaofprivatelaw.Tereisalsoaseparateregula-
tioninthefieldofinsolvencylaw.19Conversely,thereisonecommonlegalsystem
intheUKasfarasconstitutionalandtaxlawisconcerned.Tereasonsforthis
divisionarehistorical.PursuanttotheActsofUnion1707establishingaper-
sonalunionbetweentheKingdomsofEnglandandScotland,itwasguaranteed
thatScottishlawwouldremainindependentoftheEnglishlawexceptfortrade
andtaxation.SimilarprovisionscontainedintheActofUnion1801established
arealunionbetweentheUnitedKingdomofGreatBritainandtheKingdomof
Ireland.20Hence,EnglandhasBritishtaxlawandEnglishinsolvencylaw.
Giventheabovedińerences,auniformterminologyisadoptedinthisrespect,
i.e.thetermsCEngland’andCEnglishlaw’areusedinthemonographtoindicate
thelegalsysteminforceinEngland,alsowithinthescopeoflegalregulationsin
forceintheentireUnitedKingdom.Teintroducedterminologyisdictatedby
thescopeofthebook,whichcoverstheissuesassociatedwithtaxcancellation
inEnglandandnotintheUKasawhole.Moreover,ananalysisoftherelations
betweentheUKandEnglandisnotthesubjectofthismonograph.Ifallofthe
abovetermswereusedsimultaneously,suchananalysiswouldbeindispensable.
Inaddition,usingonlythetermsCGreatBritain’andCBritishlaw’wouldsuggest
thatthesubjectofthebookisalsoScottishandNorthernIrishlaw.
17SeparateWelshlawhasbeendevelopedsince1January2007undertheGovernmentof
WalesAct2006.
18AlisdairGillespie,SiobhanWeare,TeEnglishLegalSystem,(Oxford:OxfordUniversity
Press2015),22.
19InEnglanditappliestotheInsolvencyAct1986,andinScotlanditappliestotheBank-
ruptcy(Scotland)Act2016.
20Gillespie,Weare,TeEnglishLegalSystem,3-4.
