Chapter ARTG1070
| Published date | 05 March 2016 |
| Record Number | ARTG1070 |
| Court | HM Revenue & Customs |
Where this guidance refers to indirect taxes this includes
- aggregates levy
- air passenger duty
- alcoholic liquor duties,
- bingo duty
- climate change levy
- customs duty
- gaming duty
- general betting duty
- hydrocarbon oils duties
- insurance premium tax
- landfill tax
- lottery duty
- machine games duty
- money laundering decisions
- pool betting duty
- remote gaming duty
- tobacco products duty and
- VAT.
Note: This guidance does not cover restoration decisions, see ARTG1080.
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