SCHEDULES
C1SCHEDULE 17Disclosure of tax avoidance schemes: VAT and other indirect taxes
Annotations:
Modifications etc. (not altering text)
PART 1Duties to disclose avoidance schemes etc
“Indirect tax”
I12
1
“Indirect tax” means any of the following—
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
F1plastic packaging 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.
Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)