SCHEDULE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

ARTICLE 2 Taxes covered

(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”).