SCHEDULES

C1SCHEDULE 18Serial tax avoidance

Annotations:
Modifications etc. (not altering text)
C1

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)

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.