{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-4/part-1",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-4/part-1.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "schedule/4/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Abbreviations of Acts",
  "text": "FA followed by a year\nThe Finance Act of that year\nF(No.2)A followed by a year\nThe Finance (No.2) Act of that year.\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nTMA 1970\nThe Taxes Management Act 1970 (c. 9)\n. . .\n. . .\nIHTA 1984\nThe Inheritance Tax Act 1984 (c. 51)\nICTA\nThe Income and Corporation Taxes Act 1988 (c. 1)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nTCGA 1992\nThe Taxation of Chargeable Gains Act 1992 (c. 12)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nVATA 1994\nThe Value Added Tax Act 1994 (c. 23)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nFISMA 2000\nThe Financial Services and Markets Act 2000 (c. 8)\n. . .\n. . .\nCAA 2001\nThe Capital Allowances Act 2001 (c. 2)\n. . .\n. . .\n. . .\n. . .\nITEPA 2003\nThe Income Tax (Earnings and Pensions) Act 2003 (c. 1)\n. . .\n. . .\nITA 2007\nThe Income Tax Act 2007\nCTA 2009\nThe Corporation Tax Act 2009\nCTA 2010\nThe Corporation Tax Act 2010\nTIOPA 2010\nThe Taxation (International and Other Provisions) Act 2010",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 Pt. 1 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4 Pt. 1 omitted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4 Pt. 1 inserted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 591 (with transitional provisions and savings in Sch. 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 4 Pt. 1 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. 647(2) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 4 Pt. 1 inserted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 472(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 4 Pt. 1 inserted (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 325 (with Sch. 9 paras. 1-9, 22)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/schedule/4/part/1",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}