Finance Act 2015

126InterpretationU.K.

This section has no associated Explanatory Notes

(1)In this Act—

  • “ALDA 1979” means the Alcoholic Liquor Duties Act 1979,

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

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

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

  • “IHTA 1984” means the Inheritance Tax Act 1984,

  • “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,

  • “OTA 1975” means the Oil Taxation Act 1975,

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

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

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

  • “TPDA 1979” means the Tobacco Products Duty Act 1979,

  • “VATA 1994” means the Value Added Tax Act 1994, and

  • “VERA 1994” means the Vehicle Excise and Registration Act 1994.

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