General

2.—(1) The Schedule has an index of the amendments articles 3 to 12 make to enactments.

(2) Those articles use the following abbreviations.

“FA”

=

the Finance Act;

“ICTA”

=

the Income and Corporation Taxes Act 1988;

“ITTOIA”

=

the Income Tax (Trading and Other Income) Act 2005;

“TCGA”

=

the Taxation of Chargeable Gains Act 1992;

“TMA”

=

the Taxes Management Act 1970;

“VATA”

=

the Value Added Tax Act 1994.