SCHEDULES
SCHEDULE 2 Excepted Matters
8
Taxes for the time being levied under any law applying to the United Kingdom as a whole, existing Northern Ireland taxes and taxes substantially of the same character as any of those taxes.
In this paragraph “existing Northern Ireland taxes” means any of the following taxes levied in Northern Ireland before the appointed day, that is to say, estate duty, stamp duty, general betting duty, pool betting duty, duty on gaming machine licences and duty on licences in respect of mechanically-propelled vehicles.