Part 17

Definitions for purposes of Act and final provisions

Definitions for the purposes of Act

Abbreviated references to Acts
1017
In this Act—
- “CAA 2001” means the Capital Allowances Act 2001 (c. 2),
- “
CTA 2009
” means the Corporation Tax Act 2009,
- 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),
- “
TIOPA 2010
” means the Taxation (International and Other Provisions) Act 2010, and
- “TMA 1970” means the Taxes Management Act 1970 (c. 9).
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)
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)
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)