Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
17. In paragraph 10(3)(b) of Schedule 11A(a)(1) (disclosure of avoidance schemes) after “section 60” insert “or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007”.
(1)
Schedule 11A was inserted by section 9 of and paragraph 2 of Schedule 2 to the Finance Act 2004 (c.12).