Section 105 | Interpretation

In this Act—

“ALDA 1979” means the Alcoholic Liquor Duties Act 1979 (c. 4);

“CAA 2001” means the Capital Allowances Act 2001 (c. 2);

"CTA 2009" means the Corporation Tax Act 2009;

“FA”, followed by a year, means the Finance Act of that year;

“F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year;

“HODA 1979” means the Hydrocarbon Oil Duties Act 1979 (c. 5);

“ICTA” means the Income and Corporation Taxes Act 1988 (c. 1);

“IHTA 1984” means the Inheritance Tax Act 1984 (c. 51);

“ITA 2007” means the Income Tax Act 2007;

“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1);

“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005 (c. 5);

“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12);

“TMA 1970” means the Taxes Management Act 1970 (c. 9);

“VERA 1994” means the Vehicle Excise and Registration Act 1994 (c. 22).