Part 17Definitions for purposes of Act and final provisions

Definitions for the purposes of Act

1017Abbreviated references to Acts

In this Act—

  • “CAA 2001” means the Capital Allowances Act 2001 (c. 2),

  • “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,

  • “FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8),

  • “ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),

  • “IHTA 1984” means the Inheritance Tax Act 1984 (c. 51),

  • “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1),

  • “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005 (c. 5),

  • “TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12), and

  • “TMA 1970” means the Taxes Management Act 1970 (c. 9).