Glossary
25.The commentary uses a number of abbreviations. They are listed below.
| CAA | the Capital Allowances Act 2001 |
| ESC | Extra-statutory concession |
| FA 1971 | Finance Act 1971 (and similarly FA 1985 and so on) |
| F(No 2)A | Finance (No 2) Act |
| ICTA | the Income and Corporation Taxes Act 1988 |
| ICTA 1970 | the Income and Corporation Taxes Act 1970 |
| ITA 1918 | the Income Tax Act 1918 (and similarly ITA 1945) |
| ITEPA | the Income Tax (Earnings and Pensions) Act 2003 |
| TCGA | the Taxation of Chargeable Gains Act 1992 |
| TMA | the Taxes Management Act 1970 |
| VAT | value added tax |