{
  "url": "https://openlegislation.uk/finance-act-2017/section-62",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-62.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/62",
  "kind": "section",
  "number": "62",
  "heading": "Interpretation",
  "text": "In this Act the following abbreviations are references to the following Acts.\nALDA 1979\nAlcoholic Liquor Duties Act 1979\nCAA 2001\nCapital Allowances Act 2001\nCTA 2009\nCorporation Tax Act 2009\nCTA 2010\nCorporation Tax Act 2010\nFA, followed by a year\nFinance Act of that year\nICTA\nIncome and Corporation Taxes Act 1988\nIHTA 1984\nInheritance Tax Act 1984\nITA 2007\nIncome Tax Act 2007\nITEPA 2003\nIncome Tax (Earnings and Pensions) Act 2003\nITTOIA 2005\nIncome Tax (Trading and Other Income) Act 2005\nTCGA 1992\nTaxation of Chargeable Gains Act 1992\nTMA 1970\nTaxes Management Act 1970\nTPDA 1979\nTobacco Products Duty Act 1979\nVATA 1994\nValue Added Tax Act 1994\nVERA 1994\nVehicle 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/2017/10/section/62",
    "retrieved_at": "2026-10-29T09:05:39.776683+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."
  }
}