Interest under any provision of Part 9 of TMA 1970

Income tax, capital gains tax and corporation tax

F2Interest under section 101 of FA 2009 in connection with sums required to be deducted under section 61 of FA 2004 (construction industry)

Penalty under any of sections 60 to 70 of VATA 1994

Value added tax

F4Interest under section 101 of FA 2009 in respect of an amount of value added tax

Penalty under any of sections 8 to 11 of FA 1994

Excise duties

Penalty under any of paragraphs 12 to 19 of Schedule 7 to FA 1994

Insurance premium tax

F8Interest under section 60(8) of FA 1994 or paragraph 21 of Schedule 7 to FA 1994

Penalty under any provision of Part 5 of Schedule 5 to FA 1996

Landfill tax

F1Interest under section 56(5) of, or paragraph 26 or 27 of Schedule 5 to, FA 1996

Penalty under any provision of Schedule 6 to FA 2000

Climate change levy

Interest under any of paragraphs 70, 81 to 85F7, 109 and 123(6) of that Schedule

Penalty under any provision of Part 2 of FA 2001

Aggregates levy

Interest under F10section 42(6) of, or any of paragraphs 5 to 9 of Schedule 5 to, paragraph 6 of Schedule 8 to and paragraph 5 of Schedule 10 F14to, FA 2001

Penalty under section 25 or 26 of FA 2003

F11Customs duties

Penalty under any provision of Part 4 of FA 2003

Stamp duty land tax

Interest under any provision of that Part

F5Penalty under Schedule 24 to FA 2007

Various taxes and excise duties

F3Penalty under Schedule 41 to FA 2008

Various taxes and excise duties

F13Penalty under Schedule 16 to F(No. 2)A 2017

Various taxes