CTM00550 - Introduction: abbreviations used
The following abbreviations are used in the Company Taxation manual.
ACT | Advance Corporation Tax |
| CA | Companies Act |
CAA | Capital Allowances Act |
| CCBSA | Co-operative and Community Benefit Societies Act |
CG/CGT | Capital Gains/Capital Gains Tax |
COTAX | Company Tax (computer) system |
CT | Corporation Tax |
CTSA | Corporation Tax self-assessment |
CTPF | Corporation Tax pay and file |
ESC | Extra Statutory Concession |
FA | Finance Act |
FID | Foreign Income Dividend(s) |
Forex | Foreign Exchange |
| FSA | Friendly Societies Act |
FRS | Financial Reporting Standards |
GAAP | Generally accepted accounting practice |
| IA | Insolvency Act |
ICTA | Income & Corporation Taxes Act |
| INA | Interpretation Act |
IT | Income Tax |
ITEPA | Income Tax (Earnings and Pensions) Act |
ITTOIA | Income Tax (Trading and Other Income) Act |
NIC | National Insurance Contributions |
NCD | Non-corporate distribution(s) |
NCDR | Non-corporate distribution rate |
| PA | Partnership Act |
| PeA | Pensions Act |
SA | Self-assessment |
SSAP | Statement of Standard Accounting Practice |
SP | Statement of Practice |
TB | Tax Bulletin |
TCGA | Taxation of Chargeable Gains Act |
TIOPA | Taxation (International and Other Provisions) Act |
TMA | Taxes Management Act |
UK | United Kingdom |
VAT | Value added tax |