Part 21 U.K.Other general provisions

Valid from 01/04/2009

InterpretationU.K.

1312Abbreviated references to ActsU.K.

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),

  • 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),

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

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

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