Search Legislation

Advanced Search

Taxation (International and Other Provisions) Act 2010

Glossary

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

APAadvance pricing agreement
CAAthe Capital Allowances Act 2001
CRCAthe Commissioners for Revenue and Customs Act 2005
CTA 2009the Corporation Tax Act 2009
CTA 2010the Corporation Tax Act 2010
DTAdouble taxation arrangement
DTRdouble taxation relief
FA 1964Finance Act 1964 (and similarly for other Finance Acts)
F(No 2)AFinance (No 2) Act
GAAPgenerally accepted accounting practice
HMRCHer Majesty’s Revenue and Customs
ICTAthe Income and Corporation Taxes Act 1988
ITAthe Income Tax Act 2007
ITEPAthe Income Tax (Earnings and Pensions) Act 2003
ITTOIAthe Income Tax (Trading and Other Income) Act 2005
OTA 1975the Oil Taxation Act 1975
PRTpetroleum revenue tax
TCGAthe Taxation of Chargeable Gains Act 1992
TMAthe Taxes Management Act 1970

Back to top

Options/Help

Print Options

Close

Explanatory Notes

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.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: