SCHEDULES

C5C1C3C4C2C6SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C5

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C4

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C6

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

F4Part 9Miscellaneous provisions and interpretation

Annotations:
Amendments (Textual)
F4

Words in Sch. 36 para. 40 cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 14

Tax

I163

1

In this Schedule, except where the context otherwise requires, “tax” means all or any of the following—

a

income tax,

b

capital gains tax,

c

corporation tax,

d

VAT,

F5e

insurance premium tax,

f

inheritance tax,

g

stamp duty land tax,

h

stamp duty reserve tax,

i

petroleum revenue tax,

j

aggregates levy,

k

climate change levy,

l

landfill tax, and

m

relevant foreign tax,

and references to “a tax” are to be interpreted accordingly.

2

In this Schedule “corporation tax” includes any amount assessable or chargeable as if it were corporation tax.

3

In this Schedule “VAT” means—

a

value added tax charged in accordance with VATA 1994, F2...

b

value added tax charged in accordance with the law of another member State F3, and

c

amounts listed in sub-paragraph (3A).

F13A

Those amounts are—

a

any amount that is recoverable under paragraph 5(2) of Schedule 11 to VATA 1994 (amounts shown on invoices as VAT), and

b

any amount that is treated as VAT by virtue of regulations under section 54 of VATA 1994 (farmers etc).

4

In this Schedule “relevant foreign tax” means—

a

a tax of a member State, other than the United Kingdom, which is covered by the provisions for the exchange of information under the Directive of the Council of the European Communities dated 19 December 1977 No.77/799/EEC (as amended from time to time), and

b

any tax or duty which is imposed under the law of a territory in relation to which arrangements having effect by virtue of section 173 of FA 2006 (international tax enforcement arrangements) have been made and which is covered by the arrangements.