PART 1U.K.Abbreviations of Acts
| TMA 1970 | The Taxes Management Act 1970 (c. 9) |
| ICTA | The Income and Corporation Taxes Act 1988 (c. 1) |
| TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12) |
| FA 1996 | The Finance Act 1996 (c. 8) |
| FISMA 2000 | The Financial Services and Markets Act 2000 (c. 8) |
| ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005 (c. 5) |
| ITA 2007 | The Income Tax Act 2007 (c. 3) |
| FA 2008 | The Finance Act 2008 (c. 9) |
| CTA 2009 | The Corporation Tax Act 2009 (c. 4) |
| [F1CTA 2010 | The Corporation Tax Act 2010 (c. 4)] |
Textual Amendments
F1Words in Sch. 3 Pt. 1 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/1211), regs. 1(1), 43(2)