xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Sch. 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)
9U.K.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).