F1Part 11General provisions

Annotations:
Amendments (Textual)
F1

Pt. 11: the existing Pt. 10 renumbered as Pt. 11 (except for ss. 375, 376 which are repealed) and the existing ss. 372-374, 377-382 renumbered as ss. 499-507 (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(1)(2)(a)(3) (with Sch. 5 paras. 27, 32-34)

Interpretation

F2500Abbreviated references to Acts

In this Act—

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

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

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

  • “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,

  • “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, and

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