VCM10080 - Introduction: Abbreviations used


The following abbreviations are used in the Venture Capital Schemes Manual:


CG/CGT Capital Gains/Capital Gains Tax
CT Corporation Tax
CVS Corporate Venturing Scheme
EIS Enterprise Investment Scheme
ESC Extra Statutory Concession
FA Finance Act
ICTA Income & Corporation Taxes Act 1988
ITA Income Tax Act 2007
SA Self-assessment
SP Statement of Practice
TB Tax Bulletin
TCGA Taxation of Chargeable Gains Act
TMA Taxes Management Act
UK United Kingdom
VC/VCT Venture Capital/Venture Capital Trust