Part 17 U.K.Definitions for purposes of Act and final provisions

Definitions for the purposes of Act U.K.

1017 Abbreviated references to Acts U.K.

In this Act—

• “CAA 2001” means the Capital Allowances Act 2001 (c. 2),

• [F1 “CTA 2009” means the Corporation Tax Act 2009,]

• [F2 CTA 2010” means the Corporation Tax Act 2010,]

• “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,

• “FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8),

• “ICTA” means the Income and Corporation Taxes Act 1988 (c. 1),

• “IHTA 1984” means the Inheritance Tax Act 1984 (c. 51),

• “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),

• “TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12),

• [F3 “TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010, and]

• “TMA 1970” means the Taxes Management Act 1970 (c. 9).

Textual Amendments

F1 Words in s. 1017 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 720 (with Sch. 2 Pts. 1, 2)

F2 Words in s. 1017 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 570 (with Sch. 2)

F3 Words in s. 1017 substituted (18.3.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(2)(c), Sch. 8 para. 328 (with Sch. 9 paras. 1-9, 22)