20Before Part 1 insert—
“PART A1Introduction
A1(1)This Schedule makes provision about the disclosure of information in relation to arrangements, or proposed arrangements, that enable, or might be expected to enable, a person to obtain a tax advantage in relation to VAT or another indirect tax.
(2)Among other things, this Schedule—
(a)imposes duties to provide information to HMRC (and others);
(b)allows HMRC to allocate reference numbers in relation to arrangements and proposed arrangements (in cases where the disclosure duties have been complied with and in other cases);
(c)makes provision about publication of information about arrangements and proposed arrangements, and persons involved in their supply;
(d)makes provision about penalties.”