CIRD00520 - Introduction to manual: abbreviations used

The following abbreviations are used in the CIRD manual:

CAACapital Allowances Act
CG/CGTCapital Gains/Capital Gains Tax
CTCorporation Tax
DTIDepartment of Trade and Industry
ECEuropean Commission
EUEuropean Union
FAFinance Act
FRSFinancial Reporting Standards
GAAPGenerally accepted accounting practice
HMRCHM Revenue & Customs
IASInternational Accounting Standards
ICTAIncome & Corporation Taxes Act
IRUIndefeasible rights to use telecommunications cable systems
ITEPAIncome tax (Earnings and Pensions) Act
ITTOIAIncome tax (Trading and Other Income) Act
LBSLarge Business Service
R&DResearch and development
SMESmall or medium size enterprise
SSAPStatement of Standard Accounting Practice
UKUnited Kingdom
VATValue added tax
VRRVaccine research relief


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