The Value Added Tax Act 1994 (c. 23)
Disclosure of avoidance schemes
20. In paragraph 7(9) of Schedule 11A to the Value Added Tax Act 1994(1) for “Part 7 of the Companies Act 1985” substitute “section 1161 of the Companies Act 2006”.
(1)
Schedule 11A was inserted by paragraph 2 of Schedule 2 to the Finance Act 2004.