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Paragraph 2 I1

(1)

“Indirect tax” means any of the following—

  • VAT

  • insurance premium tax

  • general betting duty

  • pool betting duty

  • remote gaming duty

  • machine games duty

  • gaming duty

  • lottery duty

  • F1...

  • air passenger duty

  • hydrocarbon oils duty

  • tobacco products duty

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

  • F2vaping products duty

  • soft drinks industry levy

  • aggregates levy

  • landfill tax

  • F3plastic packaging tax

  • climate change levy

  • F4carbon border adjustment mechanism

  • customs duties.

(2)

The Treasury may by regulations amend the list in sub-paragraph (1) by adding, varying or omitting an entry for a tax.

Annotations

Textual amendments

F1

Words in Sch. 17 para. 2(1) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 19 (with Sch. 13 para. 21)

F2

Words in Sch. 17 para. 2(1) inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 15 para. 6

F3

Words in Sch. 17 para. 2(1) 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. 7; S.I. 2021/1409, regs. 3, 4

F4

Words in Sch. 17 para. 2(1) inserted (with effect in accordance with s. 158 of the amending Act) by Finance Act 2026 (c. 11), s. 158, Sch. 19 para. 4

Commencement

I1

Sch. 17 para. 2 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)

Notes on Schedule 17

Modifications

C1

Sch. 17 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. 80 (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)