Glossary
22.The commentary uses a number of abbreviations. They are listed below.
CAA | the Capital Allowances Act 2001 |
CAA 1990 | the Capital Allowances Act 1990 (and similarly CAA 1968) |
CRCA | the Commissioners for Revenue and Customs Act 2005 |
ESC | extra-statutory concession |
HMRC | Her Majesty’s Revenue and Customs |
FA 1989 | Finance Act 1989 (and similarly for other Finance Acts) |
F(No 2)A | Finance (No. 2) Act |
FISMA | the Financial Services and Markets Act 2000 |
ICTA | the Income and Corporation Taxes Act 1988 |
ICTA 1970 | the Income and Corporation Taxes Act 1970 |
IHTA | the Inheritance Tax Act 1984 |
ITEPA | the Income Tax (Earnings and Pensions) Act 2003 |
ITTOIA | the Income Tax (Trading and Other Income) Act 2005 |
MOD | manufactured overseas dividend |
PAYE | Pay As You Earn |
R&D | research and development |
TCGA | the Taxation of Chargeable Gains Act 1992 |
TMA | the Taxes Management Act 1970 |
VAT | value added tax |