SCHEDULES

C1SCHEDULE 2 Excepted matters

Annotations:
Modifications etc. (not altering text)
C1

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)

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).