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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2010/33/section/32</dc:identifier><dc:title>Finance (No. 3) Act 2010</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-05-05</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2010"/><ukm:Number Value="33"/><ukm:EnactmentDate Date="2010-12-16"/><ukm:ISBN Value="9780105433101"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2010/33/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/33/body" NumberOfProvisions="44" RestrictStartDate="2018-03-15"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2010/33/part/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/33/part/5" NumberOfProvisions="2" id="part-5" RestrictStartDate="2010-12-16"><Number>
          <Strong>Part 5</Strong>
        </Number><Title>Final provisions</Title><P1group RestrictStartDate="2010-12-16"><Title>Interpretation</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/33/section/32" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/33/section/32" id="section-32"><Pnumber PuncAfter="">32</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/33/section/32/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/33/section/32/1" id="section-32-1"><Pnumber>1</Pnumber><P2para><Text>In this Act—</Text><UnorderedList Decoration="none" Class="Definition"><ListItem><Para><Text>“<Term id="term-bgda-1981">BGDA 1981</Term>” means the Betting and Gaming Duties Act 1981;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-caa-2001"><Acronym Expansion="Civil Aviation Authority">CAA</Acronym> 2001</Term>” means the Capital Allowances Act 2001;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-cta-2009">CTA 2009</Term>” means the Corporation Tax Act 2009;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-cta-2010">CTA 2010</Term>” means the Corporation Tax Act 2010;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-hoda-1979"><Acronym Expansion="Hydrocarbon Oil Duties Act">HODA</Acronym> 1979</Term>” means the Hydrocarbon Oil Duties Act 1979;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-icta"><Acronym Expansion="Income and Corporation Taxes Act">ICTA</Acronym></Term>” means the Income and Corporation Taxes Act 1988;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-ihta-1984"><Acronym Expansion="Inheritance Tax Act">IHTA</Acronym> 1984</Term>” means the Inheritance Tax Act 1984;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-ita-2007">ITA 2007</Term>” means the Income Tax Act 2007;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-itepa-2003"><Acronym Expansion="The Income Tax (Earnings and Pensions) Act">ITEPA</Acronym> 2003</Term>” means the Income Tax (Earnings and Pensions) Act 2003;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-ittoia-2005"><Acronym Expansion="Income Tax (Trading and Other Income) Act">ITTOIA</Acronym> 2005</Term>” means the Income Tax (Trading and Other Income) Act 2005;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-ota-1975"><Acronym Expansion="Oil Taxation Act">OTA</Acronym> 1975</Term>” means the Oil Taxation Act 1975;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-tcga-1992"><Acronym Expansion="Taxation of Chargeable Gains Act">TCGA</Acronym> 1992</Term>” means the Taxation of Chargeable Gains Act 1992;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-tiopa-2010">TIOPA 2010</Term>” means the Taxation (International and Other Provisions) Act 2010;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-tma-1970"><Acronym Expansion="Taxes Management Act">TMA</Acronym> 1970</Term>” means the Taxes Management Act 1970;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-tpda-1979">TPDA 1979</Term>” means the Tobacco Products Duty Act 1979;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-vata-1994"><Acronym Expansion="Value Added Tax Act">VATA</Acronym> 1994</Term>” means the Value Added Tax Act 1994;</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-vera-1994"><Acronym Expansion="Vehicle Excise and Registration Act">VERA</Acronym> 1994</Term>” means the Vehicle Excise and Registration Act 1994.</Text></Para></ListItem></UnorderedList></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/33/section/32/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/33/section/32/2" id="section-32-2"><Pnumber>2</Pnumber><P2para><Text>In this Act—</Text><UnorderedList Decoration="none"><ListItem><Para><Text>“FA”, followed by a year, means the Finance Act of that year;</Text></Para></ListItem><ListItem><Para><Text>“F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year.</Text></Para></ListItem></UnorderedList></P2para></P2></P1para></P1></P1group></Part></Body></Primary></Legislation>