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The Value Added Tax (Disclosure of Avoidance Schemes) Regulations 2004
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- 2004 No. 1929
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 1st August 2004, prescribe the time within which information concerning VAT avoidance schemes which are notifiable under Schedule 11A of the Value Added Tax Act 1994 must be provided to the Commissioners of Customs and Excise; they make provision for the form and manner of notification to be specified in a public notice published by the Commissioners; and they prescribe the information to be provided in respect both of schemes which must be notified and also of schemes which are voluntarily notified under Schedule 11A.
Regulation 2, which prescribes when information concerning notifiable schemes must be provided to the Commissioners, does not apply where the claimed tax advantage arising from a scheme relates to a prescribed accounting period which begins before the coming into force of these Regulations.
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