{
  "url": "https://openlegislation.uk/finance-no-2-act-2010/section-10",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2010/section-10.json",
  "legislation": "ukpga/2010/31",
  "legislation_title": "Finance (No. 2) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2010",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Interpretation",
  "text": "(1) In this Act—\n“CTA 2009” means the Corporation Tax Act 2009;\n“CTA 2010” means the Corporation Tax Act 2010;\n“ICTA” means the Income and Corporation Taxes Act 1988;\n“ITA 2007” means the Income Tax Act 2007;\n“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;\n“TCGA 1992” means the Taxation of Chargeable Gains Act 1992;\n“VATA 1994” means the Value Added Tax Act 1994.\n(2) In this Act “FA”, followed by a year, means the Finance Act of that year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/31/section/10",
    "retrieved_at": "2026-10-29T09:09:51.999037+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."
}