Chwilio Deddfwriaeth

Corporation Tax Act 2010

Glossary

21.The commentary uses a number of abbreviations. They are listed below.

AUTauthorised unit trust
CAAthe Capital Allowances Act 2001
CASCcommunity amateur sports club
CDFIcommunity development finance institution
CITRcommunity investment tax relief
CRCAthe Commissioners for Revenue and Customs Act 2005
CTA 2009the Corporation Tax Act 2009
CVScorporate venturing scheme
DTAdouble taxation arrangement
EEAEuropean Economic Area
ESCExtra-statutory concession
FA 1986Finance Act 1986 (and similarly for other Finance Acts)
F(No 2)AFinance (No 2) Act
FISMAthe Financial Services and Markets Act 2000
GAAPgenerally accepted accounting practice
HMRCHer Majesty’s Revenue and Customs
ICTAthe Income and Corporation Taxes Act 1988
IHTAthe Inheritance Tax Act 1984
ITAthe Income Tax Act 2007
ITEPAthe Income Tax (Earnings and Pensions) Act 2003
ITTOIAthe Income Tax (Trading and Other Income) Act 2005
LLPlimited liability partnership
MODmanufactured overseas dividend
OEICopen-ended investment company
OTA 1975the Oil Taxation Act 1975
PRTpetroleum revenue tax
SAYESave As You Earn
SPStatement of Practice
TCGAthe Taxation of Chargeable Gains Act 1992
TIOPAthe Taxation (International and Other Provisions) Act 2010
TMAthe Taxes Management Act 1970
UK GAAPUK generally accepted accounting practice
UK REITReal Estate Investment Trust
VATvalue added tax

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