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Paragraph 4

United Kingdom

F1(1)

In this Schedule “tax” includes any of the following taxes—

(a)

income tax,

(b)

corporation tax, including any amount chargeable as if it were corporation tax or treated as if it were corporation tax,

(c)

capital gains tax,

(d)

petroleum revenue tax,

(e)

diverted profits tax,

(f)

apprenticeship levy,

(g)

inheritance tax,

(h)

stamp duty land tax,

(i)

annual tax on enveloped dwellings,

(j)

VAT F2and indirect taxes, and

(k)

national insurance contributions.

F3(2)

For the purposes of this Schedule “indirect tax” means any of the following—

  • insurance premium tax

  • general betting duty

  • pool betting duty

  • remote gaming duty

  • machine games duty

  • gaming duty

  • lottery duty

  • F4...

  • air passenger duty

  • hydrocarbon oils duty

  • tobacco products duty

  • duties on spirits, beer, wine, made-wine and cider

  • soft drinks industry levy

  • aggregates levy

  • landfill tax

  • F5plastic packaging tax

  • climate change levy

  • F6carbon border adjustment mechanism

  • customs duties.

Annotations

Textual amendments

F1

Sch. 18 para. 4 renumbered as Sch. 18 para. 4(1) (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 55(2)(a)

F2

Words in Sch. 18 para. 4(1)(j) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 55(2)(b)

F3

Sch. 18 para. 4(2) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 55(2)(c)

F4

Words in Sch. 18 para. 4(2) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 18 (with Sch. 13 para. 21)

F5

Words in Sch. 18 para. 4(2) 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. 13; S.I. 2021/1409, regs. 3, 4

F6

Words in Sch. 18 para. 4(2) inserted (with effect in accordance with s. 158 of the amending Act) by Finance Act 2026 (c. 11), s. 158, Sch. 19 para. 3

Notes on Schedule 18

Modifications

C1

Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)