SCHEDULES

C5C1C3C4C2C6C7C8C9C10SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C5

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C4

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C6

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

F4Part 9Miscellaneous provisions and interpretation

Annotations:
Amendments (Textual)
F4

Words in Sch. 36 para. 40 cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 14

Tax

I163

1

In this Schedule, except where the context otherwise requires, “tax” means all or any of the following—

a

income tax,

b

capital gains tax,

c

corporation tax,

d

VAT,

F5e

insurance premium tax,

f

inheritance tax,

g

stamp duty land tax,

h

stamp duty reserve tax,

F7ha

annual tax on enveloped dwellings,

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, F2...

b

value added tax charged in accordance with the law of another member State F3, and

c

amounts listed in sub-paragraph (3A).

F13A

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.