CTM00550 - Introduction: abbreviations used

The following abbreviations are used in the Company Taxation manual.

ACT	Advance Corporation Tax
CA	Companies Act
CAA	Capital Allowances Act
CG/CGT	Capital Gains/Capital Gains Tax
COTAX	Company Tax (computer) system
CT	Corporation Tax
CTSA	Corporation Tax self-assessment
CTPF	Corporation Tax pay and file
ESC	Extra Statutory Concession
FA	Finance Act
FID	Foreign Income Dividend(s)
Forex	Foreign Exchange
FRS	Financial Reporting Standards
GAAP	Generally accepted accounting practice
IA	Insolvency Act
ICTA	Income & Corporation Taxes Act
INA	Interpretation Act
IT	Income Tax
ITEPA	Income Tax (Earnings and Pensions) Act
ITTOIA	Income Tax (Trading and Other Income) Act
NIC	National Insurance Contributions
NCD	Non-corporate distribution(s)
NCDR	Non-corporate distribution rate
PA	Partnership Act
SA	Self-assessment
SSAP	Statement of Standard Accounting Practice
SP	Statement of Practice
TB	Tax Bulletin
TCGA	Taxation of Chargeable Gains Act
TIOPA	Taxation (International and Other Provisions) Act
TMA	Taxes Management Act
UK	United Kingdom
VAT	Value added tax