SCHEDULES

C1F1SCHEDULE 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

Modifications etc. (not altering text)
C1

Sch. 11A modified (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(2)(4)

Penalty assessments

13

Regulations under this Schedule—

a

may make different provision for different circumstances, and

b

may include transitional provisions or savings.