Section 281A VAT and other indirect taxes

United Kingdom

(1)

F1In the provisions mentioned in subsection (2)—

(a)

“tax” includes value added tax F2and other indirect taxes, and

(b)

“tax advantage” has the meaning given by section 234(3) and also includes a tax advantage as defined F3for VAT in paragraph 6, and for other indirect taxes in paragraph 7, of Schedule 17 to FA 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes).

(2)

Those provisions are—

(a)

section 237D;

(b)

section 241B;

(c)

Schedule 34A.

(3)

Other references in this Part to “tax” are to be read as including value added tax F4or other indirect taxes so far as that is necessary for the purposes of sections 237A to 237D, 241A and 241B and Schedule 34A; but “tax” does not include value added tax or other indirect taxes in section 237A(10) or 237B(3).

(4)

F5In this section “indirect tax” has the same meaning as in Schedule 17 to FA 2017.

Annotations

Textual amendments

F1: S. 281A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(7)
F2: Words in s. 281A(1)(a) 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. 53(3)(a)
F3: Words in s. 281A(1)(b) 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. 53(3)(b)
F4: Words in s. 281A(3) 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. 53(4)
F5: S. 281A(4) 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. 53(5)
F6: Words in s. 281A heading 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. 53(2)