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Finance Act 2008

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This is the original version (as it was originally enacted).

Tax

63(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, and

(e)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, and

(b)value added tax charged in accordance with the law of another member State,

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

(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.

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