Part 9Final provisions

165Interpretation

1

In this Act—

  • ALDA 1979” means the Alcoholic Liquor Duties Act 1979 (c. 4),

  • BGDA 1981” means the Betting and Gaming Duties Act 1981 (c. 63),

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

  • CEMA 1979” means the Customs and Excise Management Act 1979 (c. 2),

  • CRCA 2005” means the Commissioners for Revenue and Customs Act 2005 (c. 11),

  • F1CTA 2009” means the Corporation Tax Act 2009,

  • F2CTA 2010” means the Corporation Tax Act 2010,

  • CTTA 1984” means the Capital Transfer Tax Act 1984 (c. 51),

  • HODA 1979” means the Hydrocarbon Oil Duties Act 1979 (c. 5),

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

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

  • ITA 2007” means the Income Tax Act 2007 (c. 3),

  • 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),

  • OTA 1975” means the Oil Taxation Act 1975 (c. 22),

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

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

  • TPDA 1979” means the Tobacco Products Duty Act 1979 (c. 7),

  • VATA 1994” means the Value Added Tax Act 1994 (c. 23), and

  • VERA 1994” means the Vehicle Excise and Registration Act 1994 (c. 22).

2

In this Act—

  • “FA”, followed by a year, means the Finance Act of that year, and

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

166Short title

This Act may be cited as the Finance Act 2008.