Paragraph 7

United Kingdom

The enactments to which this Part applies are the enactments relating to—

(a)

income tax

(b)

capital gains tax,

(c)

corporation tax,

(d)

value added tax,

(e)

inheritance tax,

(f)

stamp duty,

(g)

stamp duty land tax, F1...

(h)

stamp duty reserve tax F2, F3and

(i)

annual tax on enveloped dwellings. F4...

(j)

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

Annotations

F1: Word in Sch. 6 para. 7 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 35 para. 3(a)
F2: Sch. 6 para. 7(i) and word inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 35 para. 3(b)
F3: Word in Sch. 6 para. 7 inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 3(2)(a)
F4: Sch. 6 para. 7(j) and word 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(2)(b)