Income Tax Act 2007 section 1017

Abbreviated references to Acts

Section 1017 provides a glossary of the abbreviated references (acronyms) used throughout the Income Tax Act 2007 to refer to other pieces of tax and financial legislation.

• The Act uses standard shorthand abbreviations when referring to other statutes, such as ICTA for the Income and Corporation Taxes Act 1988, ITEPA 2003 for the Income Tax (Earnings and Pensions) Act 2003, and ITTOIA 2005 for the Income Tax (Trading and Other Income) Act 2005.
• Capital allowances, corporation tax, chargeable gains and inheritance tax legislation are referenced as CAA 2001, CTA 2009, CTA 2010, TCGA 1992 and IHTA 1984 respectively.
• Finance Acts are abbreviated as "FA" followed by the relevant year (for example, FA 2006), and where there is a second Finance Act in the same year it is shown as "F(No.2)A" followed by the year.
• Other key abbreviations include FISMA 2000 for the Financial Services and Markets Act 2000, TIOPA 2010 for the Taxation (International and Other Provisions) Act 2010, and TMA 1970 for the Taxes Management Act 1970.