28U.K.In this Part of this Schedule “tax” does not include VAT [F1or any other indirect tax].
Textual Amendments
F1Words in Sch. 18 para. 28 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(13)