Value Added Tax Act 1994 (c. 23)

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);

• [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.]

Textual Amendments

F2 Words in Sch. 11A para. 1 inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 2; S.I. 2005/2010, art. 2 (with art. 4)