Part 9Final provisions

126Interpretation

1

In this Act—

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

  • “BGDA 1981” means the Betting and Gaming Duties Act 1981,

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

  • “CRCA 2005” means the Commissioners for Revenue and Customs Act 2005,

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

  • F2“CTA 2010” means the Corporation Tax Act 2010,

  • “FISMA 2000” means the Financial Services and Markets Act 2000,

  • “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,

  • “OTA 1983” means the Oil Taxation Act 1983,

  • “PRTA 1980” means the Petroleum Revenue Tax Act 1980,

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

  • F1“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, and

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

2

In this Act—

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

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

3

In the tables in Part 1 of Schedule 1 to CAA 2001, Part 1 of Schedule 1 to ITEPA 2003 and Part 1 of Schedule 4 to ITTOIA 2005, at the beginning insert—

FA followed by a year

The Finance Act of that year

F(No.2)A followed by a year

The Finance (No.2) Act of that year.

4

Omit all of the entries in those tables relating to a Finance Act or a Finance (No.2) Act.

5

In the following provisions, for “the Finance Act” substitute “ FA ”

a

in CAA 2001, sections 70G(5), 70H(3) (in both places), 70O(4)(b), 105(2A), 186(3) and (5) (as amended by paragraph 5 of Schedule 27 to FA 2008), 257(2)(a), 360B(2)(a) and 360C(2)(b) and paragraph 105(2) of Schedule 3, and

b

in ITEPA 2003, sections 420(1)(h) and 702(5B), paragraph 78(2)(b) of Schedule 2 and paragraph 54 of Schedule 7.

6

Accordingly, omit—

a

in FA 2004, in Schedule 35, paragraphs 49 and 65(2),

b

in F(No.2)A 2005, section 10(7),

c

in FA 2006, section 84(4), and

d

in FA 2008, in Schedule 25, paragraph 6.

127Short title

This Act may be cited as the Finance Act 2009.