{
  "url": "https://openlegislation.uk/finance-act-2021/section-135",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-135.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/135",
  "kind": "section",
  "number": "135",
  "heading": "Interpretation",
  "text": "In this Act the following abbreviations are references to the following Acts—\nCAA 2001Capital Allowances Act 2001\nCEMA 1979Customs and Excise Management Act 1979\nCRCA 2005Commissioners for Revenue and Customs Act 2005\nCTA 2009Corporation Tax Act 2009\nCTA 2010Corporation Tax Act 2010\nCT(NI)A 2015Corporation Tax (Northern Ireland) Act 2015\nFA followed by a yearFinance Act of that year\nF(No.2)A or F(No.3)A followed by a yearFinance (No.2) Act or Finance (No.3) Act of that year\nHODA 1979Hydrocarbon Oil Duties Act 1979\nIHTA 1984Inheritance Tax Act 1984\nITA 2007Income Tax Act 2007\nITEPA 2003Income Tax (Earnings and Pensions) Act 2003\nITTOIA 2005Income Tax (Trading and Other Income) Act 2005\nTCGA 1992Taxation of Chargeable Gains Act 1992\nTCTA 2018Taxation (Cross-border Trade) Act 2018\nTIOPA 2010Taxation (International and Other Provisions) Act 2010\nTMA 1970Taxes Management Act 1970\nTPDA 1979Tobacco Products Duty Act 1979\nVATA 1994Value Added Tax Act 1994\nVERA 1994Vehicle 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/2021/26/section/135",
    "retrieved_at": "2026-10-28T16:58:57.317251+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."
  }
}