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Income Tax (Trading and Other Income) Act 2005

Glossary

25.The commentary uses a number of abbreviations. They are listed below.

CAAthe Capital Allowances Act 2001
ESCExtra-statutory concession
FA 1971Finance Act 1971 (and similarly FA 1985 and so on)
F(No 2)AFinance (No 2) Act
ICTAthe Income and Corporation Taxes Act 1988
ICTA 1970the Income and Corporation Taxes Act 1970
ITA 1918the Income Tax Act 1918 (and similarly ITA 1945)
ITEPAthe Income Tax (Earnings and Pensions) Act 2003
TCGAthe Taxation of Chargeable Gains Act 1992
TMAthe Taxes Management Act 1970
VATvalue added tax

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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