Section 165 — Finance Act 2008: Interpretation

Interpretation 165 1 In this Act— “ ALDA 1979 ” means the Alcoholic Liquor Duties Act 1979 (c. 4), “ BGDA 1981 ” means the Betting and Gaming Duties Act 1981 (c. 63), “ CAA 2001 ” means the Capital Allowances Act 2001 (c. 2), “ CEMA 1979 ” means the Customs and Excise Management Act 1979 (c. 2), “ CRCA 2005 ” means the Commissioners for Revenue and Customs Act 2005 (c. 11), “ CTA 2009 ” means the Corporation Tax Act 2009, “ CTA 2010 ” means the Corporation Tax Act 2010, “ CTTA 1984 ” means the Capital Transfer Tax Act 1984 (c. 51), “ 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 (c. 3), “ 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), “ OTA 1975 ” means the Oil Taxation Act 1975 (c. 22), “ TCGA 1992 ” means the Taxation of Chargeable Gains Act 1992 (c. 12), “ TMA 1970 ” means the Taxes Management Act 1970 (c. 9), “ TPDA 1979 ” means the Tobacco Products Duty Act 1979 (c. 7), “ VATA 1994 ” means the Value Added Tax Act 1994 (c. 23), and “ VERA 1994 ” means the Vehicle Excise and Registration Act 1994 (c. 22).

2 In this Act— “FA”, followed by a year, means the Finance Act of that year, and “F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year.