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(1) The taxes which are the subject of this Convention are:
(a)in the United Kingdom of Great Britain and Northern Ireland:
(i)the income tax;
(ii)the corporation tax;
(iii)the petroleum revenue tax; and
(iv)the capital gains tax: (hereinafter referred to as “United Kingdom tax”);
(b)in Belgium:
(i)the individual income tax (l'impot des personnes physiques-de personenblasting);
(ii)the corporate income tax (l'impot des societes-de vennootschapsbelasting);
(iii)the income tax on legal entities (l'impot des personnes morales-de rechtspersonenbelasting),
(iv)the income tax on non-residents (l'impot des non-residents-de belasting der niet-verblijfhouders);
including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax; (hereinafter referred to as “Belgian tax”).
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