Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 2 Disclosure of value added tax avoidance schemes

Part 1 Principal amendments of Value Added Tax Act 1994

1 After section 58 of the Value Added Tax Act 1994 (c. 23) insert—

“Disclosure of avoidance schemes

58A Disclosure of avoidance schemes

Schedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT) shall have effect.”.