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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2020/14/section/113</dc:identifier><dc:title>Finance Act 2020</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>2026-04-15</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-03-18</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="2020"/><ukm:Number Value="14"/><ukm:EnactmentDate Date="2020-07-22"/><ukm:ISBN Value="9780105700883"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2020/14/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2020/14/body" NumberOfProvisions="166" RestrictStartDate="2024-02-22"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2020/14/part/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2020/14/part/4" NumberOfProvisions="22" id="part-4" RestrictStartDate="2024-02-22"><Number>
          <Strong>PART 4</Strong>
        </Number><Title>Miscellaneous and final</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2020/14/part/4/crossheading/other" IdURI="http://www.legislation.gov.uk/id/ukpga/2020/14/part/4/crossheading/other" NumberOfProvisions="2" id="part-4-crossheading-other" RestrictStartDate="2020-07-22"><Title><Emphasis>Other</Emphasis></Title><P1group RestrictStartDate="2020-07-22"><Title>Interpretation</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2020/14/section/113" IdURI="http://www.legislation.gov.uk/id/ukpga/2020/14/section/113" id="section-113"><Pnumber PuncAfter="">113</Pnumber><P1para><Text>In this Act the following abbreviations are references to the following Acts—</Text></P1para><Tabular Orientation="portrait"><table xmlns="http://www.w3.org/1999/xhtml" cols="2"><colgroup><col width="50%"/><col width="50%"/></colgroup><tbody><tr><td>ALDA 1979</td><td>Alcoholic Liquor Duties Act 1979</td></tr><tr><td>CAA 2001</td><td>Capital Allowances Act 2001</td></tr><tr><td>CTA 2009</td><td>Corporation Tax Act 2009</td></tr><tr><td>CTA 2010</td><td>Corporation Tax Act 2010</td></tr><tr><td>FA, followed by a year</td><td>Finance Act of that year</td></tr><tr><td>F(No.2)A, followed by a year</td><td>Finance (No.2) Act of that year</td></tr><tr><td>HODA 1979</td><td>Hydrocarbon Oil Duties Act 1979</td></tr><tr><td>IHTA 1984</td><td>Inheritance Tax Act 1984</td></tr><tr><td>ITA 2007</td><td>Income Tax Act 2007</td></tr><tr><td>ITEPA 2003</td><td>Income Tax (Earnings and Pensions) Act 2003</td></tr><tr><td>ITTOIA 2005</td><td>Income Tax (Trading and Other Income) Act 2005</td></tr><tr><td>TCGA 1992</td><td>Taxation of Chargeable Gains Act 1992</td></tr><tr><td>TCTA 2018</td><td>Taxation (Cross-border Trade) Act 2018</td></tr><tr><td>TMA 1970</td><td>Taxes Management Act 1970</td></tr><tr><td>TPDA 1979</td><td>Tobacco Products Duty Act 1979</td></tr><tr><td>VATA 1994</td><td>Value Added Tax Act 1994</td></tr><tr><td>VERA 1994</td><td>Vehicle Excise and Registration Act 1994</td></tr></tbody></table></Tabular></P1></P1group></Pblock></Part></Body></Primary></Legislation>