Finance Act 2010

Amendment of section 1 (definitions) of Provisional Collection of Taxes Act 1927.

160.— Section 1 of the Provisional Collection of Taxes Act 1927 is amended by substituting the following for the interpretation given to the word “tax”:

“the word ‘tax’ means any customs duty, excise duty, income tax, value-added tax, capital gains tax, corporation tax, gift tax, inheritance tax, residential property tax, stamp duty, parking levy or any other levy or charge for the purposes of this Act, for the benefit of the Exchequer.”.