Section 32 | Interpretation

(1)In this Act—

“BGDA 1981” means the Betting and Gaming Duties Act 1981;

“CAA 2001” means the Capital Allowances Act 2001;

“CTA 2009” means the Corporation Tax Act 2009;

“CTA 2010” means the Corporation Tax Act 2010;

“HODA 1979” means the Hydrocarbon Oil Duties Act 1979;

“ICTA” means the Income and Corporation Taxes Act 1988;

“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;

“OTA 1975” means the Oil Taxation Act 1975;

“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;

“TPDA 1979” means the Tobacco Products Duty Act 1979;

“VATA 1994” means the Value Added Tax Act 1994;

“VERA 1994” means the Vehicle Excise and Registration Act 1994.

(2)In this Act—

“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.