{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-2.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/17/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) “Indirect tax” means any of the following—\nVAT\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\nvaping products duty\nsoft drinks industry levy\naggregates levy\nlandfill tax\nplastic packaging tax\nclimate change levy\ncarbon border adjustment mechanism\ncustoms duties.\n(2) The Treasury may by regulations amend the list in sub-paragraph (1) by adding, varying or omitting an entry for a tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 17 para. 2(1) inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 15 para. 6"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 17 para. 2 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/2",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}