{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-45",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-45.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/23/paragraph/45",
  "kind": "paragraph",
  "number": "45",
  "heading": null,
  "text": "(1) In this Schedule “tax” means any or all of the following—\n(a) income tax,\n(b) capital gains tax,\n(c) corporation tax,\n(ca) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) VAT,\n(e) insurance premium tax,\n(f) inheritance tax,\n(g) stamp duty land tax,\n(h) stamp duty reserve tax,\n(i) petroleum revenue tax,\n(j) aggregates levy,\n(k) climate change levy,\n(l) landfill tax, and\n(m) relevant foreign tax.\n(2) “Corporation tax” includes any amount assessable or chargeable as if it were corporation tax.\n(3) “VAT” means—\n(a) value added tax charged in accordance with VATA 1994, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nand includes any amount that is recoverable under paragraph 5(2) of Schedule 11 to VATA 1994 (amounts shown on invoices as VAT).\n(4) “Relevant foreign tax” means—\n(a) a tax of a member State ... which is covered by the provisions for the exchange of information under the Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation (as amended from time to time), and\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 23 para. 45(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(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 23 para. 45(3)(b) and word omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 120 (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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 23 para. 45(4)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 20(3)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 23 para. 45(4) substituted (1.1.2013) by The European Administrative Co-Operation (Taxation) Regulations 2012 (S.I. 2012/3062), regs. 1(1), 6(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 23 para. 45(1) modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2))) by Finance Act 2022 (c. 3), Sch. 10 para. 30(2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2017/10",
      "affecting_title": "Finance Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/45",
    "retrieved_at": "2026-10-29T09:09:31.813616+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}