Corporation Tax Act 2009 section 1312

Abbreviated references to Acts

Section 1312 provides a glossary of abbreviated references used throughout the Corporation Tax Act 2009 to refer to other legislation.

• The Act uses standard short-form abbreviations when referring to other tax and financial legislation, such as "CAA 2001" for the Capital Allowances Act 2001 and "TCGA 1992" for the Taxation of Chargeable Gains Act 1992.
• "FA" followed by a year refers to the Finance Act of that year, and "F(No.2)A" followed by a year refers to the Finance (No.2) Act of that year.
• Abbreviations cover a wide range of statutes including income tax legislation (ITA 2007, ITEPA 2003, ITTOIA 2005), corporation tax legislation (CTA 2010, ICTA), and other areas such as inheritance tax (IHTA 1984), VAT (VATA 1994), and financial services regulation (FISMA 2000).
• The equivalent list of abbreviations for income tax purposes can be found in Part 1 of Schedule 4 to the Income Tax (Trading and Other Income) Act 2005.