Part 2Other provisions

Final provisions

10Interpretation

1

In this Act—

  • “CTA 2009” means the Corporation Tax Act 2009;

  • “CTA 2010” means the Corporation Tax Act 2010;

  • “ICTA” means the Income and Corporation Taxes Act 1988;

  • “ITA 2007” means the Income Tax Act 2007;

  • “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;

  • “TCGA 1992” means the Taxation of Chargeable Gains Act 1992;

  • “VATA 1994” means the Value Added Tax Act 1994.

2

In this Act “FA”, followed by a year, means the Finance Act of that year.