Finance Act 2016

PART 13 Final

190 Interpretation

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.

191 Short title

This Act may be cited as the Finance Act 2016.