SCHEDULES

[F1 SCHEDULE 11A U.K.Disclosure of avoidance Schemes

Textual Amendments

F1 Sch. 11A inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 2; S.I. 2004/1934, art. 2

Interpretation U.K.

1 U.K.In this Schedule—

• “designated scheme” has the meaning given by paragraph 3(4);

• “notifiable scheme” has the meaning given by paragraph 5(1);

• “scheme” includes any arrangements, transaction or series of transactions;

• “tax advantage” is to be read in accordance with paragraph 2.]