Paragraph 1 I1
After section 58 of the Value Added Tax Act 1994 (c. 23) insert—
“Disclosure of avoidance schemes
Disclosure of avoidance schemes
58ASchedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT) shall have effect.”.
Annotations
Commencement
- I1
Sch. 2 para. 1 wholly in force at 1.8.2004; Sch. 2 para. 1 in force for specified purposes at Royal Assent, see s. 19(2); Sch. 2 para. 1 in force otherwise at 1.8.2004 by S.I. 2004/1934, art. 2