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The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004
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- 2004 No. 1933
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order, which comes into force on 1st August 2004, designates tax avoidance schemes for the purposes of paragraph 3(1) of Schedule 11A to the Value Added Tax Act 1994 and allocates them a reference number.
It also designates provisions included in or associated with tax avoidance schemes for the purposes of paragraph 4 of Schedule 11A to this Act.
Schemes designated by this Order and schemes which include or are associated with provisions designated by this Order are subject to the provisions of Schedule 11A requiring, in the circumstances specified in the Schedule, notification to the Commissioners of Customs and Excise.
Article 1 provides for the citation and commencement of this Order.
Article 2 provides for the interpretation of the Order.
Article 3(1) designates the avoidance schemes described in Schedule 1 of the Order and provides for a reference number to be allocated to each scheme.
Article 3(2) designates the provisions included in or associated with avoidance schemes described in Schedule 2.
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