Part 6 Miscellaneous Provision and Interpretation
Finance Act 2012 (2012 c 14) | Legislation

Part 6 Miscellaneous Provision and Interpretation

Application of provisions of TMA 1970

36

Subject to the provisions of this Schedule, the following provisions of TMA 1970 apply for the purposes of this Schedule as they apply for the purposes of the Taxes Acts—

(a)     section 108 (responsibility of company officers),

(b)     section 114 (want of form), and

(c)     section 115 (delivery and service of documents).

Tax

37

(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,

[(la)     apprenticeship levy,]

(m)     landfill

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