7U.K.The enactments to which this Part applies are the enactments relating to—
(a)income tax
(b)capital gains tax,
(c)corporation tax,
(d)value added tax,
(e)inheritance tax,
(f)stamp duty,
(g)stamp duty land tax, F1...
(h)stamp duty reserve tax [F2, F3...
(i)annual tax on enveloped dwellings.][F4, and
(j)diverted profits tax.]
Textual Amendments
F1Word in Sch. 6 para. 7 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 35 para. 3(a)
F2Sch. 6 para. 7(i) and word inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 35 para. 3(b)
F3Word in Sch. 6 para. 7 omitted (with effect in accordance with s. 116 of the amending Act) by virtue of Finance Act 2015 (c. 11), ss. 115(2), 116(1)
F4Sch. 6 para. 7(j) and word inserted (with effect in accordance with s. 116 of the amending Act) by Finance Act 2015 (c. 11), s. 115(2)