Finance Act 2008

Tax U.K.

63 (1) In this Schedule, except where the context otherwise requires, “tax” means all or any of the following— U.K.

(a) income tax,

(b) capital gains tax,

(c) corporation tax,

[F1 (ca) diverted profits tax,]

[F2 (cb) apprenticeship levy,]

[F3 (cc) digital services tax,]

[F4 (cd) multinational top-up tax;]

[F5 (ce) domestic top-up tax;]

(d) VAT,

[F6 (e) insurance premium tax,

(f) inheritance tax,

(g) stamp duty land tax,

(h) stamp duty reserve tax,

[F7 (ha) annual tax on enveloped dwellings,]

(i) petroleum revenue tax,

[F8 (iza) plastic packaging tax,]

[F9 (izb) economic crime (anti-money laundering) levy,]

[F10 (ia) soft drinks industry levy,]

(j) aggregates levy,

(k) climate change levy,

(l) landfill tax, and

(m) relevant foreign tax,]

and references to “a tax” are to be interpreted accordingly.

(2) In this Schedule “corporation tax” includes any amount assessable or chargeable as if it were corporation tax.

(3) In this Schedule “VAT” means—

(a) value added tax charged in accordance with VATA 1994, F11 ...

(b) F12 ... [F13 and

(c) amounts listed in sub-paragraph (3A).]

[F14 (3A) Those amounts are—

(a) any amount that is recoverable under paragraph 5(2) of Schedule 11 to VATA 1994 (amounts shown on invoices as VAT), and

(b) any amount that is treated as VAT by virtue of regulations under section 54 of VATA 1994 (farmers etc).]

(4) In this Schedule “relevant foreign tax” means—

(a) a tax of a member State, other than the United Kingdom, which is covered by the provisions for the exchange of information under [F15 Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation] (as amended from time to time), and

(b) any tax or duty which is imposed under the law of a territory in relation to which arrangements having effect by virtue of section 173 of FA 2006 (international tax enforcement arrangements) have been made and which is covered by the arrangements.

Textual Amendments

F1 Sch. 36 para. 63(1)(ca) inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 105(2)

F2 Sch. 36 para. 63(1)(cb) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 112 (with s. 117)

F3 Sch. 36 para. 63(1)(cc) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 10 para. 5(2)

F4 Sch. 36 para. 63(1)(cd) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), s. 264, Sch. 14 para. 68(3)

F5 Sch. 36 para. 63(1)(ce) inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), s. 278, Sch. 18 para. 7(3)

F6 Sch. 36 para. 63(1)(e)-(m) substituted for Sch. 36 para. 63(1)(e) and word (1.4.2010) by Finance Act 2009 (c. 10), s. 96(1)(3); S.I. 2009/3054, art. 2

F7 Sch. 36 para. 63(1)(ha) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 5

F8 Sch. 36 para. 63(1)(iza) inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s 85(1)(a), Sch. 15 para. 11(3); S.I. 2021/1409, regs. 3, 4

F9 Sch. 36 para. 63(1)(izb) inserted (for the financial year beginning with April 2022 and subsequent financial years) by Finance Act 2022 (c. 3), s. 61

F10 Sch. 36 para. 63(1)(ia) inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 1(3); S.I. 2018/464, art. 2(e)

F11 Word in Sch. 36 para. 63(3)(a) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 47 para. 21(2)(a)

F12 Sch. 36 para. 63(3)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 113(4) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F13 Sch. 36 para. 63(3)(c) substituted for words (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 21(2)(b)

F14 Sch. 36 para. 63(3A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 21(3)

F15 Words in Sch. 36 para. 63(4) substituted (1.1.2013) by The European Administrative Co-Operation (Taxation) Regulations 2012 (S.I. 2012/3062), regs. 1(1), 6(1)

Modifications etc. (not altering text)

C1 Sch. 36 para. 63(1) modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 30(1) (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2))

Commencement Information

I1 Sch. 36 para. 63 in force at 1.4.2009 by S.I. 2009/404, art. 2