Finance Act 2013

PART 7 U.K. Final provisions

235 Interpretation U.K.

(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,

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

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

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

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

• “F(No.3)A 2010” means the Finance (No. 3) Act 2010,

• “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, 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;

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

236 Short title U.K.

This Act may be cited as the Finance Act 2013.