Paragraph 25 I1

In paragraph 37(1) (meaning of “tax”), after paragraph (la) insert—

“(lb)

diverted profits tax,

(lc)

multinational top-up tax,

(ld)

domestic top-up tax,

(le)

annual tax on enveloped dwellings,

(lf)

plastic packaging tax,

(lg)

economic crime (anti-money laundering) levy,

(lh)

digital services tax,

(li)

soft drinks industry levy,”.