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Corporation Tax Act 2009

Glossary

22.The commentary uses a number of abbreviations. They are listed below.

CAAthe Capital Allowances Act 2001
CAA 1990the Capital Allowances Act 1990
CRCAthe Commissioners for Revenue and Customs Act 2005
ESCExtra-statutory concession
HMRCHer Majesty's Revenue and Customs
FA 1989Finance Act 1989 (and similarly for other Finance Acts)
F(No 2)AFinance (No 2) Act
FISMAthe Financial Services and Markets Act 2000
ICTAthe Income and Corporation Taxes Act 1988
IHTAthe Inheritance Tax Act 1984
ITAthe Income Tax Act 2007
ITEPAthe Income Tax (Earnings and Pensions) Act 2003
ITTOIAthe Income Tax (Trading and Other Income) Act 2005
NICnational insurance contributions
PAYEPay As You Earn
R&Dresearch and development
TCGAthe Taxation of Chargeable Gains Act 1992
TMAthe Taxes Management Act 1970
VATvalue added tax

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