# The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007, Regulation 2: Interpretation


In these Regulations—
“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 ;
“ICTA” means the Income and Corporation Taxes Act 1988 ;
“CAA 2001” means the Capital Allowances Act 2001 ;
“FA 1988” means the Finance Act 1988 ;
“FA 1996” means the Finance Act 1996 ; and
“FA 2002” means the Finance Act 2002 .

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Source: https://www.legislation.gov.uk/uksi/2007/3186/regulation/2 (the official version)
Page: https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.