Income Tax (Trading and Other Income) Act 2005 Schedule 4 Part 1

Abbreviations of Acts

Schedule 4 Part 1 provides a glossary of standard abbreviations used throughout the Income Tax (Trading and Other Income) Act 2005 to refer to other pieces of tax and financial legislation.

• FA and F(No.2)A followed by a year refer to the Finance Act and Finance (No.2) Act of that year respectively
• Key income tax abbreviations include ICTA (Income and Corporation Taxes Act 1988), ITEPA 2003 (Income Tax (Earnings and Pensions) Act 2003), and ITA 2007 (Income Tax Act 2007)
• Corporation tax legislation is referenced as CTA 2009 and CTA 2010, while TIOPA 2010 covers international tax provisions
• Other commonly cited Acts include TMA 1970 (Taxes Management Act), IHTA 1984 (Inheritance Tax Act), TCGA 1992 (Taxation of Chargeable Gains Act), VATA 1994 (Value Added Tax Act), CAA 2001 (Capital Allowances Act), and FISMA 2000 (Financial Services and Markets Act)