SCHEDULES
SCHEDULE 38Tax agents: dishonest conduct
PART 6Miscellaneous provision and interpretation
37Tax
1
“Tax” means—
a
income tax,
b
capital gains tax,
c
corporation tax,
d
construction industry deductions,
e
VAT,
f
insurance premium tax,
g
inheritance tax,
h
stamp duty land tax,
i
stamp duty reserve tax,
j
petroleum revenue tax,
k
aggregates levy,
l
climate change levy,
m
landfill tax, and
n
any duty of excise other than vehicle excise duty.
2
“Construction industry deductions” means construction industry deductions under Chapter 3 of Part 3 of FA 2004.
3
“Corporation tax” includes an amount assessable or chargeable as if it were corporation tax.
4
“VAT” means—
a
value added tax charged in accordance with VATA 1994,
b
amounts recoverable under paragraph 5(2) of Schedule 11 to that Act (amounts shown on invoices as VAT), and
c
amounts treated as VAT by virtue of regulations under section 54 of that Act (farmers etc).