Part 25Definitions for purposes of Act and final provisions

Definitions for the purposes of Act

1174Abbreviated references to Acts

In this Act—

  • “CAA 2001” means the Capital Allowances Act 2001,

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

  • “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,

  • “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,

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

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

  • “TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010, and

  • “TMA 1970” means the Taxes Management Act 1970.