# Value Added Tax Act 1994, Paragraph 1

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

In this Schedule—
“designated scheme” has the meaning given by paragraph 3(4);
“non-deductible tax”, in relation to a taxable person, has the meaning given by paragraph 2A;
“notifiable scheme” has the meaning given by paragraph 5(1);
“scheme” includes any arrangements, transaction or series of transactions;
“tax advantage” is to be read in accordance with paragraph 2.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/11A/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.