Article 20 Disclosure of avoidance schemes
In paragraph 7(9) of Schedule 11A to the Value Added Tax Act 1994f1 for “Part 7 of the Companies Act 1985” substitute “section 1161 of the Companies Act 2006”.
Annotations
Footnotes
- f1
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Schedule 11A was inserted by paragraph 2 of Schedule 2 to the Finance Act 2004.