# Finance Act 2007, Paragraph 28

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

In this Schedule—
(a) a reference to corporation tax includes a reference to tax or duty which by virtue of an enactment is assessable or chargeable as if it were corporation tax,
(b) a reference to tax includes a reference to construction industry deductions under Chapter 3 of Part 3 of FA 2004,
(c) “direct tax” means—
(i) income tax,
(ii) capital gains tax, ...
(iii) corporation tax, and
(iv) petroleum revenue tax,
(d) a reference to understating liability to VAT includes a reference to overstating entitlement to a VAT credit,
(da) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) a reference to a loss includes a reference to a charge, expense, deficit and any other amount which may be available for, or relied on to claim, a deduction or relief,
(f) a reference to repayment of tax includes a reference to allowing a credit against tax or to a payment of a corporation tax credit,
(fa) “corporation tax credit” means—
(i) an R&D tax credit under Chapter 2 or 7 of Part 13 of CTA 2009,
(ia) an R&D expenditure credit under Chapter 1A of Part 13 of CTA 2009,
(ii) a land remediation tax credit or life assurance company tax credit under Chapter 3 or 4 respectively of Part 14 of CTA 2009,
(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iiia) an audiovisual expenditure credit or video game expenditure credit under Chapter 3 of Part 14A of CTA 2009 (expenditure credit in respect of films, television programmes and video games),
(iv) a film tax credit under Chapter 3 of Part 15 of CTA 2009, ...
(iva) a television tax credit under Chapter 3 of Part 15A of that Act,
(ivb) a video game tax credit under Chapter 3 of Part 15B of that Act, ...
(ivc) a theatre tax credit under section 1217K of that Act, ...
(ivd) an orchestra tax credit under Chapter 3 of Part 15D of that Act, ...
(ive) a museums and galleries exhibition tax credit under Chapter 3 of Part 15E of that Act, or
(v) a first-year tax credit under Schedule A1 to CAA 2001,
(g) “tax period” means a tax year, accounting period or other period in respect of which tax is charged,
(h) a reference to giving a document to HMRC includes a reference to communicating information to HMRC in any form and by any method (whether by post, fax, email, telephone or otherwise),
(i) a reference to giving a document to HMRC includes a reference to making a statement or declaration in a document,
(j) a reference to making a return or doing anything in relation to a return includes a reference to amending a return or doing anything in relation to an amended return, and
(k) a reference to action includes a reference to omission.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-24/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.