Modifications etc. (not altering text)
C1Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
53(1)Section 281A (VAT: meaning of “tax advantage”) is amended as follows.U.K.
(2)In the heading after “VAT” insert “ and other indirect taxes ”.
(3)In subsection (1)—
(a)in paragraph (a) after “VAT” insert “ and other indirect taxes ”, and
(b)in paragraph (b) for the words from “in paragraph 1” to the end substitute “for VAT in paragraph 6, and for other indirect taxes in paragraph 7, of Schedule 17 to FA 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes).
(4)In subsection (3) after “value added tax” (in both places) insert “ or other indirect taxes ”.
(5)After subsection (3) insert—
“(4)In this section “indirect tax” has the same meaning as in Schedule 17 to FA 2017.”
Commencement Information
I1Sch. 17 para. 53 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)