# Finance Act 2004, Paragraph 1


After section 58 of the Value Added Tax Act 1994 (c. 23) insert—
“Disclosure of avoidance schemes
Disclosure of avoidance schemes
58A Schedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT) shall have effect.”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.