# Finance (No. 2) Act 2017, Paragraph 53


(1) Section 281A (VAT: meaning of “tax advantage”) is amended as follows.
(2) In the heading after “VAT” insert “ and other indirect taxes ”.
(3) In subsection (1)—
(a) in paragraph (a) after “VAT” insert “ and other indirect taxes ”, and
(b) in paragraph (b) for the words from “in paragraph 1” to the end substitute “for 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).
(4) In subsection (3) after “value added tax” (in both places) insert “ or other indirect taxes ”.
(5) After subsection (3) insert—
“(4) In this section “indirect tax” has the same meaning as in Schedule 17 to FA 2017.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.