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SCHEDULES

SCHEDULE 18Serial tax avoidance

PART 2Entry into the regime and basic concepts

Meaning of “tax”

4In this Schedule “tax” includes any of the following taxes—

(a)income tax,

(b)corporation tax, including any amount chargeable as if it were corporation tax or treated as if it were corporation tax,

(c)capital gains tax,

(d)petroleum revenue tax,

(e)diverted profits tax,

(f)apprenticeship levy,

(g)inheritance tax,

(h)stamp duty land tax,

(i)annual tax on enveloped dwellings,

(j)VAT, and

(k)national insurance contributions.