{
  "url": "https://openlegislation.uk/finance-act-2016/section-190",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-190.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/190",
  "kind": "section",
  "number": "190",
  "heading": "Interpretation",
  "text": "In this Act—\n“ALDA 1979” means the Alcoholic Liquor Duties Act 1979;\n“CAA 2001” means the Capital Allowances Act 2001;\n“CEMA 1979” means the Customs and Excise Management Act 1979;\n“CTA 2009” means the Corporation Tax Act 2009;\n“CTA 2010” means the Corporation Tax Act 2010;\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“F(No.3)A, followed by a year, means the Finance (No.3) Act of that year;\n“HODA 1979” means the Hydrocarbon Oil Duties Act 1979;\n“ICTA” means the Income and Corporation Taxes Act 1988;\n“IHTA 1984” means the Inheritance Tax Act 1984;\n“ITA 2007” means the Income Tax Act 2007;\n“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;\n“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;\n“OTA 1975” means the Oil Taxation Act 1975;\n“TCGA 1992” means the Taxation of Chargeable Gains Act 1992;\n“TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010;\n“TMA 1970” means the Taxes Management Act 1970;\n“TPDA 1979” means the Tobacco Products Duty Act 1979;\n“VATA 1994” means the Value Added Tax Act 1994;\n“VERA 1994” means the Vehicle Excise and Registration Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/190",
    "retrieved_at": "2026-10-28T17:00:50.607796+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."
  }
}