SCHEDULES
C1SCHEDULE 2 Excepted matters
Annotations:
Modifications etc. (not altering text)
9
The following matters—
a
taxes or duties under any law applying to the United Kingdom as a whole;
b
stamp duty levied in Northern Ireland before the appointed day; and
c
taxes or duties substantially of the same character as those mentioned in sub-paragraph (a) or (b).
Sch. 2 excluded by 1994 c. 9, s. 30A(11)(a) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 9)