GeneralU.K.
24U.K.References to tax, other than in references to particular taxes, include relevant contributions.
Commencement Information
I1Sch. 2 para. 24 partly in force; Sch. 2 para. 24 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)
25U.K.References to a tax advantage include the avoidance or reduction of a liability to pay relevant contributions.
Commencement Information
I2Sch. 2 para. 25 partly in force; Sch. 2 para. 25 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)
26(1)A reference to a provision of Part 7 of FA 2004 (disclosure of tax avoidance schemes) (a “DOTAS provision”) includes a reference to—U.K.
(a)that DOTAS provision as applied by regulations under section 132A of SSAA 1992 (disclosure of contributions avoidance arrangements);
(b)any provision of regulations under that section that corresponds to that DOTAS provision,
whenever the regulations are made.
(2)Regulations under section 132A of SSAA 1992 may disapply, or modify the effect of, sub-paragraph (1).
Commencement Information
I3Sch. 2 para. 26 partly in force; Sch. 2 para. 26 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)