{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-4.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/18/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) In this Schedule “tax” includes any of the following taxes—\n(a) income tax,\n(b) corporation tax, including any amount chargeable as if it were corporation tax or treated as if it were corporation tax,\n(c) capital gains tax,\n(d) petroleum revenue tax,\n(e) diverted profits tax,\n(f) apprenticeship levy,\n(g) inheritance tax,\n(h) stamp duty land tax,\n(i) annual tax on enveloped dwellings,\n(j) VAT and indirect taxes, and\n(k) national insurance contributions.\n(2) For the purposes of this Schedule “indirect tax” means any of the following—\ninsurance premium tax\ngeneral betting duty\npool betting duty\nremote gaming duty\nmachine games duty\ngaming duty\nlottery duty\n...\nair passenger duty\nhydrocarbon oils duty\ntobacco products duty\nduties on spirits, beer, wine, made-wine and cider\nsoft drinks industry levy\naggregates levy\nlandfill tax\nplastic packaging tax\nclimate change levy\ncarbon border adjustment mechanism\ncustoms duties.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/4",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}