# Value Added Tax Act 1994, Paragraph 3


(1) If it appears to the Treasury—
(a) that a scheme of a particular description has been, or might be, entered into for the purpose of enabling any person to obtain a tax advantage, and
(b) that it is unlikely that persons would enter into a scheme of that description unless the main purpose, or one of the main purposes, of doing so was the obtaining by any person of a tax advantage,
the Treasury may by order designate that scheme for the purposes of this paragraph.
(2) A scheme may be designated for the purposes of this paragraph even though the Treasury are of the opinion that no scheme of that description could as a matter of law result in the obtaining by any person of a tax advantage.
(3) The order must allocate a reference number to each scheme.
(4) In this Schedule “designated scheme” means a scheme of a description designated for the purposes of this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/11A/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.