# Finance Act 2012, Paragraph 6


In section 33 (interpretation)—
(a) in subsection (1), after the definition of “the Commissioners” insert—
““foreign tax” means a tax, including any sort of duty or levy, imposed in a country or territory outside the United Kingdom (see also subsection (1B));”, and
(b) after subsection (1A) insert—
“(1B) A reference in this Act to a foreign tax does not include any penalty, interest, surcharge or other such cost arising in connection with the tax (whether or not recoverable as if it were that tax).”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/25/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.