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Finance Act 2016, Paragraph 4 is up to date with all changes known to be in force on or before 26 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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4[F1(1)]In this Schedule “tax” includes any of the following taxes—U.K.
(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 [F2and indirect taxes], and
(k)national insurance contributions.
[F3(2)For the purposes of this Schedule “indirect tax” means any of the following—
insurance premium tax
general betting duty
pool betting duty
remote gaming duty
machine games duty
gaming duty
lottery duty
bingo duty
air passenger duty
hydrocarbon oils duty
tobacco products duty
duties on spirits, beer, wine, made-wine and cider
soft drinks industry levy
aggregates levy
landfill tax
[F4plastic packaging tax]
climate change levy
customs duties.]
Textual Amendments
F1Sch. 18 para. 4 renumbered as Sch. 18 para. 4(1) (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 55(2)(a)
F2Words in Sch. 18 para. 4(1)(j) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 55(2)(b)
F3Sch. 18 para. 4(2) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 55(2)(c)
F4Words in Sch. 18 para. 4(2) inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 13; S.I. 2021/1409, regs. 3, 4
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