{
  "url": "https://openlegislation.uk/finance-no-2-act-2005/section-71",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2005/section-71.json",
  "legislation": "ukpga/2005/22",
  "legislation_title": "Finance (No. 2) Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2005",
  "path": "section/71",
  "kind": "section",
  "number": "71",
  "heading": "Interpretation",
  "text": "In this Act—\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“ICTA” means the Income and Corporation Taxes Act 1988 (c. 1);\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“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12);\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": "Definition \"CTA 2009\" in s. 71 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. 672 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Definition \"ITA 2007\" in s. 71 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 606 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/22/section/71",
    "retrieved_at": "2026-10-29T09:15:33.617545+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."
}