# Value Added Tax Act 1994, Paragraph 5


(1) For the purposes of this Schedule, a scheme is a “notifiable scheme”if—
(a) it is a designated scheme, or
(b) although it is not a designated scheme, conditions A and B below are met in relation to it.
(2) Condition A is that the scheme includes, or is associated with, a provision of a description designated under paragraph 4.
(3) Condition B is that the scheme has as its main purpose, or one of its main purposes, the obtaining of a tax advantage by any person.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/11A/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.