SCHEDULES
C1F3SCHEDULE 11ADisclosure of avoidance Schemes
Sch. 11A modified (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(2)(4)
F1Meaning of “non-deductible tax”
Sch. 11 para. 2A and cross-heading inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 4; S.I. 2005/2010, art. 2 (with art. 4)
2A
1
In this Schedule “non-deductible tax”, in relation to a taxable person, means—
a
input tax for which he is not entitled to credit under section 25, and
b
any VAT incurred by him which is not input tax and in respect of which he is not entitled to a refund from the Commissioners by virtue of any provision of this Act.
2
For the purposes of sub-paragraph (1)(b), the VAT “incurred” by a taxable person is—
a
VAT on the supply to him of any goods or services,
b
F2... and
c
VAT paid or payable by him on the importation of any goods F4....
Sch. 11A inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 2; S.I. 2004/1934, art. 2