SCHEDULES

C1SCHEDULE 17Disclosure of tax avoidance schemes: VAT and other indirect taxes

Annotations:
Modifications etc. (not altering text)
C1

Sch. 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)

PART 3Consequential amendments

Promoters of tax avoidance schemes

I152

Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended as follows.