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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

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