[F163(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,
(d)VAT,
[F2(e)insurance premium tax,
(f)inheritance tax,
(g)stamp duty land tax,
(h)stamp duty reserve tax,
(i)petroleum revenue tax,
(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, F3...
(b)value added tax charged in accordance with the law of another member State [F4, and
(c)amounts listed in sub-paragraph (3A).]
[F5(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 [F6Council 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
F1Words in Sch. 36 para. 40 cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 14
F2Sch. 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
F3Word 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)
F4Sch. 36 para. 63(3)(c) substituted for words (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 21(2)(b)
F5Sch. 36 para. 63(3A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 21(3)
F6Words 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)
Commencement Information
I1Sch. 36 para. 63 in force at 1.4.2009 by S.I. 2009/404, art. 2