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Finance (No. 2) Act 2017

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This is the original version (as it was originally enacted).

“Indirect tax”

2(1)“Indirect tax” means any of the following—

  • VAT

  • insurance premium tax

  • general betting duty

  • pool betting duty

  • remote gaming duty

  • machine games duty

  • gaming duty

  • lottery duty

  • bingo duty

  • air passenger duty

  • hydrocarbon oils duty

  • tobacco products duty

  • duties on spirits, beer, wine, made-wine and cider

  • soft drinks industry levy

  • aggregates levy

  • landfill tax

  • climate change levy

  • customs duties.

(2)The Treasury may by regulations amend the list in sub-paragraph (1) by adding, varying or omitting an entry for a tax.

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