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Schedule 11A Disclosure of avoidance SchemesC1F1

United Kingdom

  1. Interpretation
  2. Obtaining a tax advantage
  3. Meaning of “non-deductible tax”
  4. Designation by order of avoidance schemes
  5. Designation by order of provisions included in or associated with avoidance schemes
  6. Meaning of “notifiable scheme”
  7. Duty to notify Commissioners
  8. Exemptions from duty to notify under paragraph 6
  9. Power to exclude exemption
  10. Voluntary notification of avoidance scheme that is not designated scheme
  11. Penalty for failure to notify use of notifiable scheme
  12. Amount of penalty
  13. Penalty assessments
  14. Penalty assessments

Annotations

Textual amendments

F1

Sch. 11A inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 2; S.I. 2004/1934, art. 2

Modifications

C1

Sch. 11A modified (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(2)(4)