Finance Act 2016

“UK taxation”

15(1)“UK taxation” means —

(a)income tax,

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

(c)value added tax,

(d)amounts for which the company is accountable under PAYE regulations,

(e)diverted profits tax,

(f)insurance premium tax,

(g)annual tax on enveloped dwellings,

(h)stamp duty land tax,

(i)stamp duty reserve tax,

(j)petroleum revenue tax;

(k)customs duties,

(l)excise duties,

(m)national insurance contributions.

(2)In relation to a tax strategy required to be published by Part 2, “UK taxation” refers to the taxes or duties mentioned above so far as relating to or affecting the bodies or body to which the required tax strategy relates.