6U.K.In section 33 (interpretation)—
(a)in subsection (1), after the definition of “the Commissioners” insert—
““foreign tax” means a tax, including any sort of duty or levy, imposed in a country or territory outside the United Kingdom (see also subsection (1B));”, and
(b)after subsection (1A) insert—
“(1B)A reference in this Act to a foreign tax does not include any penalty, interest, surcharge or other such cost arising in connection with the tax (whether or not recoverable as if it were that tax).”