# Finance Act 2016, Paragraph 9

Extent: E+W+S+N.I.

For the purposes of paragraph 8A arrangements are “disclosable Schedule 11A VAT arrangements” at any time if at that time—
(a) a person has complied with paragraph 6 of Schedule 11A to VATA 1994 in relation to the arrangements (duty to notify Commissioners),
(b) a person under a duty to comply with that paragraph in relation to the arrangements has failed to do so, or
(c) 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).

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.