Paragraph 63 I1

United Kingdom

C1 C2(1)

In this Schedule, except where the context otherwise requires, “tax” means all or any of the following—

(a)

income tax,

(b)

capital gains tax,

(c)

corporation tax,

F1(ca)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(cb)

apprenticeship levy,

F3(cc)

digital services tax,

F4(cd)

multinational top-up tax;

F5(ce)

domestic top-up tax;

(d)

VAT,

F6(e)

insurance premium tax,

(f)

inheritance tax,

(g)

stamp duty land tax,

(h)

stamp duty reserve tax,

(F7ha)

annual tax on enveloped dwellings,

(i)

petroleum revenue tax,

(F8iza)

plastic packaging tax,

(F9izb)

economic crime (anti-money laundering) levy,

(F10ia)

soft drinks industry levy,

(j)

aggregates levy,

(k)

climate change levy,

(F11ka)

carbon border adjustment mechanism,

(l)

landfill tax, and

(m)

relevant foreign tax,

and references to “a tax” are to be interpreted accordingly.

(2)

In this Schedule “corporation tax” includes any amount assessable or chargeable as if it were corporation tax.

(3)

In this Schedule “VAT” means—

(a)

value added tax charged in accordance with VATA 1994, F12...

(b)

F13... F14and

(c)

amounts listed in sub-paragraph (3A).

F15(3A)

Those amounts are—

(a)

any amount that is recoverable under paragraph 5(2) of Schedule 11 to VATA 1994 (amounts shown on invoices as VAT), and

(b)

any amount that is treated as VAT by virtue of regulations under section 54 of VATA 1994 (farmers etc).

(4)

In this Schedule “relevant foreign tax” means—

(a)

a tax of a member State, other than the United Kingdom, which is covered by the provisions for the exchange of information under F16Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation (as amended from time to time), and

(b)

any tax or duty which is imposed under the law of a territory in relation to which arrangements having effect by virtue of section 173 of FA 2006 (international tax enforcement arrangements) have been made and which is covered by the arrangements.

Annotations

Textual amendments

F1: Sch. 36 para. 63(1)(ca) omitted (for accounting periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 3(6)
F2: Sch. 36 para. 63(1)(cb) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 112 (with s. 117)
F3: Sch. 36 para. 63(1)(cc) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 10 para. 5(2)
F4: Sch. 36 para. 63(1)(cd) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), s. 264, Sch. 14 para. 68(3)
F5: Sch. 36 para. 63(1)(ce) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), s. 278, Sch. 18 para. 7(3)
F6: Sch. 36 para. 63(1)(e)-(m) substituted for Sch. 36 para. 63(1)(e) and word (1.4.2010) by Finance Act 2009 (c. 10), s. 96(1)(3); S.I. 2009/3054, art. 2
F7: Sch. 36 para. 63(1)(ha) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 5
F8: Sch. 36 para. 63(1)(iza) inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s 85(1)(a), Sch. 15 para. 11(3); S.I. 2021/1409, regs. 3, 4
F9: Sch. 36 para. 63(1)(izb) inserted (for the financial year beginning with April 2022 and subsequent financial years) by Finance Act 2022 (c. 3), s. 61
F10: Sch. 36 para. 63(1)(ia) inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 1(3); S.I. 2018/464, art. 2(e)
F11: Sch. 36 para. 63(1)(ka) inserted (with effect in accordance with s. 158 of the amending Act) by Finance Act 2026 (c. 11), s. 158, Sch. 19 para. 2(3)
F12: Word in Sch. 36 para. 63(3)(a) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 47 para. 21(2)(a)
F13: Sch. 36 para. 63(3)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 113(4) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F14: Sch. 36 para. 63(3)(c) substituted for words (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 21(2)(b)
F15: Sch. 36 para. 63(3A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 21(3)
F16: Words in Sch. 36 para. 63(4) substituted (1.1.2013) by The European Administrative Co-Operation (Taxation) Regulations 2012 (S.I. 2012/3062), regs. 1(1), 6(1)

Modifications

C1: Sch. 36 para. 63(1) modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 30(1) (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2))
C2: Sch. 36 para. 63(1): power to modify conferred (18.3.2026) by Finance Act 2026 (c. 11), s. 277(5)(h)

Commencement

I1: Sch. 36 para. 63 in force at 1.4.2009 by S.I. 2009/404, art. 2

Notes on Schedule 36

Modifications

C1: Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))
C2: Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(2)(3)
C3: Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 56
C4: Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))
C5: Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 55(1)(2)
C6: Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))
C7: Sch. 36 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 36(1)
C8: Sch. 36 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 9(5), 13(2)
C9: Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5
C10: Sch. 36 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5(1)
C11: Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)
C12: Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)
C13: Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)
C14: Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2
C15: Sch. 36 applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 272A (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 4)
C16: Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43 (as amended (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(4)-(7))
C17: Sch. 36 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 17(1)
C18: Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)
C19: Sch. 36 modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 18
C20: Sch. 36 applied (with modifications) (1.5.2023) by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68), arts. 1(1), 12 (with art. 1(2))

Notes on Part 9

Modifications

C1: Sch. 36 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 17(1)
C2: Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)
C3: Sch. 36 modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 18