Isle of Man: double taxation agreement, Article 1: Taxes covered
(1) The taxes which are the subject of this Arrangement are: -
(a) In the United Kingdom:
The income tax (including surtax), the profits tax and the excess profits. levy (hereinafter referred to as ‘United Kingdom tax’);(
(b) In the Isle of Man:
The income tax (including surtax) (hereinafter referred to as ‘Manx tax’).
(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or the Isle of Man after this Arrangement has come into force.