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The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004
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- 2004 No. 1933
- SCHEDULE 2
- PART 1
- The sharing of the tax advantage with another party to the scheme or with the promoter.
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The sharing of the tax advantage with another party to the scheme or with the promoter.
2.—(1) An agreement that the tax advantage to a person accruing from the operation of the scheme be shared to any extent with another party to it or another person promoting it.
(2) A person is a promoter of a scheme if, in the course of a trade, profession or business which involves the provision to other persons of services relating to taxation—
(a)he is to any extent responsible for the design of the proposed arrangements; or
(b)he invites persons to enter into contracts for the implementation of the proposed arrangements.
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