SCHEDULES
C1SCHEDULE 18Serial tax avoidance
PART 2Entry into the regime and basic concepts
Meaning of “tax”
4
F21
In this Schedule “tax” includes any of the following taxes—
a
income tax,
b
corporation tax, including any amount chargeable as if it were corporation tax or treated as if it were corporation tax,
c
capital gains tax,
d
petroleum revenue tax,
e
diverted profits tax,
f
apprenticeship levy,
g
inheritance tax,
h
stamp duty land tax,
i
annual tax on enveloped dwellings,
j
VATF1and indirect taxes, and
k
national insurance contributions.
F32
For the purposes of this Schedule “indirect tax” means any of the following—
insurance premium tax
general betting duty
pool betting duty
remote gaming duty
machine games duty
gaming duty
lottery duty
bingo duty
air passenger duty
hydrocarbon oils duty
tobacco products duty
duties on spirits, beer, wine, made-wine and cider
soft drinks industry levy
aggregates levy
landfill tax
F4plastic packaging tax
climate change levy
customs duties.
Sch. 18 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. 79 (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)