CA10030 - Introduction: Abbreviations used
|
ABA |
Agricultural buildings allowance |
|
AIA |
Annual investment allowance |
|
ATA |
Assured tenancies allowance |
|
BPRA |
Business premises renovation allowance |
|
CAA01 |
Capital Allowances Act 2001 |
|
CT |
Corporation tax |
|
EZA |
Enterprise Zone Allowance |
|
FCA |
Flat conversion allowance |
|
FOTS |
Flats over shops |
|
FYA |
First year allowance |
|
IA |
Initial allowance |
|
IBA |
Industrial buildings allowance |
|
ICTA88 |
Income & Corporation Taxes Act 1988 |
|
IT |
Income tax |
|
ITA |
Income tax act 2007 |
|
ITEPA03 |
Income tax (Earnings and Pensions) Act 2003 |
|
ITTOIA |
Income Tax (Trading and Other Income) Act 2005 |
|
MEA |
Mineral extraction allowance |
|
P&M |
Plant and machinery |
|
PMA |
Plant and machinery allowance |
|
R&D |
Research and development |
|
RDA |
Research and development allowance |
|
SME |
Small or medium-sized enterprise |
|
SRA |
Scientific research allowance |
|
TCGA |
Taxation of Chargeable Gains Act 1992 |
|
UK |
United Kingdom |
|
VAT |
Value added tax |
|
WDA |
Writing down allowance |
