Paragraph 27 F1
United Kingdom
For the purposes of F2paragraph 26A arrangements are “disclosable F3Schedule 11A VAT arrangements” at any time if at that time—
a person has complied with paragraph 6 of Schedule 11A to VATA 1994 in relation to the arrangements (duty to notify Commissioners),
a person under a duty to comply with that paragraph in relation to the arrangements has failed to do so, or
a reference number has been allocated to the scheme under paragraph 9 of that Schedule (voluntary notification of avoidance scheme which is not a designated scheme).
Annotations
Textual amendments
- F1
Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)
- F2
Words in Sch. 34A para. 27 substituted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(6)(a)
- F3
Words in Sch. 34A para. 27 inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(6)(b)
Notes on “Disclosable Schedule 11A VAT arrangements”
Textual amendments
- F2
Words in Sch. 34A para. 27 cross-heading inserted (16.11.2017 for specified purposes) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(5)