SCHEDULES

SCHEDULE 11Repeals

Part 1Value added tax

Disclosure of avoidance schemes

Short title and chapter

Extent of repeal

Value Added Tax Act 1994 (c. 23)

In Schedule 11A—

  1. a

    in paragraph 6(1), the word “or” at the end of paragraph (a), and

  2. b

    in paragraph 11(3), the word “and” at the end of paragraph (a).

These repeals come into force in accordance with an order under section 6(2) of this Act.