The Double Taxation Relief (Taxes on Income) (Belgium) Order 1987

(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”).