{
  "url": "https://openlegislation.uk/finance-act-2022/section-103",
  "json_url": "https://openlegislation.uk/finance-act-2022/section-103.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "section/103",
  "kind": "section",
  "number": "103",
  "heading": "Interpretation",
  "text": "In this Act the following abbreviations are references to the following Acts—\nCAA 2001\nCapital Allowances Act 2001\nCRCA 2005\nCommissioners for Revenue and Customs Act 2005\nCTA 2009\nCorporation Tax Act 2009\nCTA 2010\nCorporation Tax Act 2010\nFA followed by a year\nFinance Act of that year\nF(No.2)A followed by a year\nFinance (No.2) Act of that year\nFISMA 2000\nFinancial Services and Markets Act 2000\nHODA 1979\nHydrocarbon Oil Duties Act 1979\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\nTCTA 2018\nTaxation (Cross-border Trade) Act 2018\nTIOPA 2010\nTaxation (International and Other Provisions) Act 2010\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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/section/103",
    "retrieved_at": "2026-10-29T08:57:50.927298+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}