Income Tax (Earnings and Pensions) Act 2003 Schedule 1 Part 1

Abbreviations of acts and instruments

Schedule 1 Part 1 provides a standard list of abbreviations used throughout the Income Tax (Earnings and Pensions) Act 2003 when referring to other legislation.

• The schedule sets out shorthand references for over 40 Acts of Parliament, statutory instruments and Northern Ireland orders that are cited within ITEPA 2003
• Common tax statute abbreviations include ICTA (Income and Corporation Taxes Act 1988), TMA 1970 (Taxes Management Act 1970), TCGA 1992 (Taxation of Chargeable Gains Act 1992) and CAA 2001 (Capital Allowances Act 2001)
• The list also covers welfare and employment legislation such as SSCBA 1992 (Social Security Contributions and Benefits Act 1992), ERA 1996 (Employment Rights Act 1996) and WRA 2012 (Welfare Reform Act 2012)
• Northern Ireland equivalents are included separately where they exist, for example SSCB(NI)A 1992, ER(NI)O 1996 and a series of welfare supplementary payment regulations specific to Northern Ireland