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In this Act—
“CAA 2001” means the Capital Allowances Act 2001 (c. 2),
“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 (c. 8),
“ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),
“IHTA 1984” means the Inheritance Tax Act 1984 (c. 51),
“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1),
“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005 (c. 5),
“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12), and
“TMA 1970” means the Taxes Management Act 1970 (c. 9).
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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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