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Schedule 17 Disclosure of tax avoidance schemes: VAT and other indirect taxesC1

  1. A1Introduction
  2. 1Duties to disclose avoidance schemes etc
  3. 2Penalties
  4. 3Consequential amendments
  5. 4Supplemental

Annotations

Modifications

C1

Sch. 17 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. 80 (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)