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In this Act—
“ALDA 1979” means the Alcoholic Liquor Duties Act 1979 (c. 4);
“CAA 2001” means the Capital Allowances Act 2001 (c. 2);
“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;
“HODA 1979” means the Hydrocarbon Oil Duties Act 1979 (c. 5);
“ICTA” means the Income and Corporation Taxes Act 1988 (c. 1);
“IHTA 1984” means the Inheritance Tax Act 1984 (c. 51);
[F1“ITA 2007” means the Income Tax Act 2007;]
“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1);
“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005 (c. 5);
“OTA 1975” means the Oil Taxation Act 1975 (c. 22);
“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12);
“TMA 1970” means the Taxes Management Act 1970 (c. 9);
“VATA 1994” means the Value Added Tax Act 1994 (c. 23);
“VERA 1994” means the Vehicle Excise and Registration Act 1994 (c. 22).
Textual Amendments
F1S. 179: definition of "ITA 2007" inserted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1027, Sch. 1 para. 622 (with transitional provisions and savings in Sch. 2)