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Finance Act 2011

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This is the original version (as it was originally enacted).

92Interpretation

(1)In this Act—

  • ALDA 1979” means the Alcoholic Liquor Duties Act 1979,

  • BGDA 1981” means the Betting and Gaming Duties Act 1981,

  • CAA 2001” means the Capital Allowances Act 2001,

  • CRCA 2005” means the Commissioners for Revenue and Customs Act 2005,

  • CTA 2009” means the Corporation Tax Act 2009,

  • CTA 2010” means the Corporation Tax Act 2010,

  • FISMA 2000” means the Financial Services and Markets Act 2000,

  • HODA 1979” means the Hydrocarbon Oil Duties Act 1979,

  • ICTA” means the Income and Corporation Taxes Act 1988,

  • IHTA 1984” means the Inheritance Tax Act 1984,

  • ITA 2007” means the Income Tax Act 2007,

  • ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003,

  • ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005,

  • OTA 1975” means the Oil Taxation Act 1975,

  • PRTA 1980” means the Petroleum Revenue Tax Act 1980,

  • TCGA 1992” means the Taxation of Chargeable Gains Act 1992,

  • TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010,

  • TMA 1970” means the Taxes Management Act 1970,

  • TPDA 1979” means the Tobacco Products Duty Act 1979,

  • VATA 1994” means the Value Added Tax Act 1994, and

  • VERA 1994” means the Vehicle Excise and Registration Act 1994.

(2)In this Act—

  • 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.

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