Taxation (International and Other Provisions) Act 2010 section 500

Abbreviated references to Acts

Section 500 provides a glossary of the abbreviated names used throughout the Act when referring to other tax legislation.

• The Act uses short-form abbreviations to refer to other pieces of tax legislation, such as "CTA 2009" for the Corporation Tax Act 2009 and "ICTA" for the Income and Corporation Taxes Act 1988.
• References to Finance Acts are abbreviated as "FA" followed by the relevant year, and references to Finance (No.2) Acts are abbreviated as "F(No.2)A" followed by the relevant year.
• The abbreviations cover the main UK tax statutes, including those dealing with income tax, corporation tax, capital allowances, chargeable gains, and tax administration.
• Whenever you encounter one of these abbreviations in the Taxation (International and Other Provisions) Act 2010, this section confirms which piece of legislation is being referred to.