CIRD00520 - Introduction to manual: abbreviations used
The following abbreviations are used in the CIRD manual:
| CAA | Capital Allowances Act |
| CG/CGT | Capital Gains/Capital Gains Tax |
| CT | Corporation Tax |
| CTA | Corporation Tax Act |
| DTI | Department of Trade and Industry |
| EC | European Commission |
| EU | European Union |
| FA | Finance Act |
| FRS | Financial Reporting Standards |
| GAAP | Generally accepted accounting practice |
| HMRC | HM Revenue & Customs |
| IAS | International Accounting Standards |
| ICTA | Income & Corporation Taxes Act |
| IRU | Indefeasible rights to use telecommunications cable systems |
| ITEPA | Income tax (Earnings and Pensions) Act |
| ITTOIA | Income tax (Trading and Other Income) Act |
| LBS | Large Business Service |
| R&D | Research and development |
| SME | Small or medium size enterprise |
| SSAP | Statement of Standard Accounting Practice |
| TIOPA | Taxation (International and Other Provisions) Act |
| UK | United Kingdom |
| VAT | Value added tax |
| VRR | Vaccine research relief |
