{
  "url": "https://openlegislation.uk/finance-act-2006/section-179",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-179.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "section/179",
  "kind": "section",
  "number": "179",
  "heading": "Interpretation",
  "text": "In this Act—\n“ALDA 1979” means the Alcoholic Liquor Duties Act 1979 (c. 4);\n“CAA 2001” means the Capital Allowances Act 2001 (c. 2);\n\"CTA 2009” means the Corporation Tax Act 2009;\n“FA”, followed by a year, means the Finance Act of that year;\n“F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year;\n“HODA 1979” means the Hydrocarbon Oil Duties Act 1979 (c. 5);\n“ICTA” means the Income and Corporation Taxes Act 1988 (c. 1);\n“IHTA 1984” means the Inheritance Tax Act 1984 (c. 51);\n“ITA 2007” means the Income Tax Act 2007;\n“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1);\n“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005 (c. 5);\n“OTA 1975” means the Oil Taxation Act 1975 (c. 22);\n“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12);\n“TMA 1970” means the Taxes Management Act 1970 (c. 9);\n“VATA 1994” means the Value Added Tax Act 1994 (c. 23);\n“VERA 1994” means the Vehicle Excise and Registration Act 1994 (c. 22).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 179 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 692 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 179: definition of \"ITA 2007\" inserted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1027, Sch. 1 para. 622 (with transitional provisions and savings in Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/179",
    "retrieved_at": "2026-10-29T09:14:22.939634+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}