Section 302 — Finance Act 2014: Interpretation

Interpretation 302 1 In this Act— “ ALDA 1979 ” means the Alcoholic Liquor Duties Act 1979, “ BGDA 1981 ” means the Betting and Gaming Duties Act 1981, “ CAA 2001 ” means the Capital Allowances Act 2001, “ CEMA 1979 ” means the Customs and Excise Management Act 1979, “ CRCA 2005 ” means the Commissioners for Revenue and Customs Act 2005, “ CTA 2009 ” means the Corporation Tax Act 2009, “ CTA 2010 ” means the Corporation Tax Act 2010, “ F(No.3)A 2010 ” means the Finance ( No. 3) Act 2010, “ 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, and “ 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, and “F(No.2)A”, followed by a year, means the Finance (No. 2) Act of that year.