Interpretation
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In this Act— “ CAA 2001 ” means the Capital Allowances Act 2001, “ CTA 2009 ” means the Corporation Tax Act 2009, “ CTA 2010 ” means the Corporation Tax Act 2010, “FA”, followed by a year, means the Finance Act of that year, “ IHTA 1984 ” means the Inheritance Tax Act 1984, “ ITA 2007 ” means the Income Tax Act 2007, “ ITEPA 2003 ” means the Income Tax (Earnings and Pensions) Act 2003, “ ITTOIA 2005 ” means the Income Tax (Trading and Other Income) Act 2005, “ TCGA 1992 ” means the Taxation of Chargeable Gains Act 1992, “ TIOPA 2010 ” means the Taxation (International and Other Provisions) Act 2010, “ TMA 1970 ” means the Taxes Management Act 1970, “ VATA 1994 ” means the Value Added Tax Act 1994, and “ VERA 1994 ” means the Vehicle Excise and Registration Act 1994.