Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 17 U.K. Disclosure of tax avoidance schemes: VAT and other indirect taxes

PART 1 U.K. Duties to disclose avoidance schemes etc

“Indirect tax” U.K.

2 (1) “Indirect tax” means any of the following— U.K.

• VAT

• 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

• climate change levy

• customs duties.

(2) The Treasury may by regulations amend the list in sub-paragraph (1) by adding, varying or omitting an entry for a tax.

Commencement Information

I1 Sch. 17 para. 2 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)