Corporation Tax Act 2010 section 1174

Abbreviated references to Acts

Section 1174 lists the standard abbreviations used throughout the Corporation Tax Act 2010 to refer to other pieces of tax and financial legislation.

  • The Act uses short-form abbreviations (such as CTA 2009, ICTA, TCGA 1992) in place of the full titles of frequently referenced statutes.
  • Finance Acts are abbreviated as "FA" followed by the year, and second Finance Acts of the same year as "F(No.2)A" followed by the year.
  • The abbreviations cover the main UK tax statutes, including those dealing with capital allowances, income tax, corporation tax, chargeable gains, and international tax provisions.
  • Financial services legislation is also included, with FISMA 2000 standing for the Financial Services and Markets Act 2000.

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