SCHEDULES

F1SCHEDULE 11ADisclosure of avoidance Schemes

Annotations:
Amendments (Textual)
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

1

In this Schedule—

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

  • F2“non-deductible tax”, in relation to a taxable person, has the meaning given by paragraph 2A;

  • “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.