Finance Act 2016

PART 13Final

190Interpretation

In this Act—

  • “ALDA 1979” means the Alcoholic Liquor Duties Act 1979;

  • “CAA 2001” means the Capital Allowances Act 2001;

  • “CEMA 1979” means the Customs and Excise Management Act 1979;

  • “CTA 2009” means the Corporation Tax Act 2009;

  • “CTA 2010” means the Corporation Tax Act 2010;

  • “FA”, followed by a year, means the Finance Act of that year;

  • “F(No.2)A, followed by a year means the Finance (No.2) Act of that year;

  • “F(No.3)A, followed by a year, means the Finance (No.3) Act of that year;

  • “HODA 1979” means the Hydrocarbon Oil Duties Act 1979;

  • “ICTA” means the Income and Corporation Taxes Act 1988;

  • “IHTA 1984” means the Inheritance Tax Act 1984;

  • “ITA 2007” means the Income Tax Act 2007;

  • “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;

  • “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;

  • “OTA 1975” means the Oil Taxation Act 1975;

  • “TCGA 1992” means the Taxation of Chargeable Gains Act 1992;

  • “TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010;

  • “TMA 1970” means the Taxes Management Act 1970;

  • “TPDA 1979” means the Tobacco Products Duty Act 1979;

  • “VATA 1994” means the Value Added Tax Act 1994;

  • “VERA 1994” means the Vehicle Excise and Registration Act 1994.

191Short title

This Act may be cited as the Finance Act 2016.