Capital Allowances Act 2001 Schedule 1 Part 1

Abbreviations

Schedule 1 Part 1 provides a glossary of abbreviations used throughout the Capital Allowances Act 2001, listing the shorthand references for the various tax statutes that the Act cross-refers to.

• The Act uses standard abbreviations for Finance Acts (e.g. FA 2000) and Finance (No.2) Acts (e.g. F(No.2)A 1997) by combining the abbreviation with the relevant year.
• Key older statutes are abbreviated as CAA 1968, TMA 1970, OTA 1975, ICTA (for the Income and Corporation Taxes Act 1988), CAA 1990, TCGA 1992 and VATA 1994.
• More recent rewrite statutes are abbreviated as ITEPA 2003 (earnings and pensions income tax), ITTOIA 2005 (trading and other income), ITA 2007 (general income tax) and CTA 2009 and CTA 2010 (corporation tax).
• These abbreviations were expanded over time as new tax statutes were enacted, with entries for ITEPA 2003, ITTOIA 2005, ITA 2007, CTA 2009 and CTA 2010 added by subsequent amendment.