SCHEDULES

C1C2SCHEDULE 23Data-gathering powers

Annotations:
Modifications etc. (not altering text)
C1

Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

C2

Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)

Part 5Miscellaneous provision and interpretation

Tax

45

C31

In this Schedule “tax” means any or all of the following—

a

income tax,

b

capital gains tax,

c

corporation tax,

F2ca

diverted profits tax,

d

VAT,

e

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.

2

“Corporation tax” includes any amount assessable or chargeable as if it were corporation tax.

3

“VAT” means—

a

value added tax charged in accordance with VATA 1994, F3...

F3b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

4

“Relevant foreign tax” means—

a

a tax of a member State F4... which is covered by the provisions for the exchange of information under the F1Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation (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.