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Finance (No. 2) Act 2017
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“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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