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Part 2 Entry into the regime and basic concepts

United Kingdom

  1. Duty to give warning notice
  2. Warning period
  3. Meaning of “tax”
  4. Meaning of “tax advantage” in relation to VAT
  5. Meaning of “non-deductible tax”
  6. “Tax advantage”: other taxes
  7. “DOTAS arrangements”
  8. “Disclosable Schedule 11A VAT arrangements”
  9. “Disclosable indirect tax arrangements”
  10. Paragraphs 8 to 9A: “failure to comply”
  11. “Relevant defeat”
  12. Condition A
  13. Condition B
  14. Condition C
  15. Condition D
  16. Condition E
  17. Condition F

Notes on Schedule 18

Modifications

C1

Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)