# Finance Act 1998, Paragraph 1

Extent: E+W+S+N.I.

In this Schedule “tax” means corporation tax including, except as otherwise indicated, any amount assessable or chargeable as if it was corporation tax.
Amounts are assessable or chargeable as if they were corporation tax under—
section 269DA of the Corporation Tax Act 2010 (surcharge on banking companies),
section 455 of that Act (tax on loan or advance made by close company to a participator),
section 464A of that Act (tax on other benefit conferred on participator),
section 330(1) of that Act (supplementary charge in respect of ring fence trades), ...
step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (controlled foreign companies), ...
paragraphs 50 and 51 of Schedule 19 to the Finance Act 2011 (the bank levy), ...
section 33 of the Finance Act 2022 (residential property developer tax) , and
section 1 of the Energy (Oil and Gas) Profits Levy Act 2022.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.