{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004.json",
  "id": "uksi/2004/1933",
  "title": "The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004",
  "short_title": "Value Added Tax (Disclosure of Avoidance Schemes) (Designations) 2004",
  "long_title": "This Order, which comes into force on 1st August 2004, designates tax avoidance schemes for the purposes of paragraph 3(1) of Schedule 11A to the Value Added Tax Act 1994 and allocates them a reference number.",
  "citation": "S.I. 2004/1933",
  "type": "uksi",
  "year": "2004",
  "number": "1933",
  "version": "current",
  "date": "2004-07-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/article-1",
      "extent": null,
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    },
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      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Designation of avoidance schemes and provisions included in or associated with avoidance schemes",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/article-3",
      "extent": null,
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      "path": "signature",
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      "heading": "Signature",
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      "extent": null,
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    },
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      "path": "schedule/1",
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    },
    {
      "path": "schedule/2/part/1",
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      "heading": "Provisions associated with schemes",
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    {
      "path": "schedule/2/part/1/crossheading/confidentiality-condition",
      "kind": "crossheading",
      "number": null,
      "heading": "Confidentiality condition",
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    },
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      "path": "schedule/2/part/1/crossheading/the-sharing-of-the-tax-advantage-with-another-party-to-the-scheme-or-with-the-promoter",
      "kind": "crossheading",
      "number": null,
      "heading": "The sharing of the tax advantage with another party to the scheme or with the promoter.",
      "url": null,
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      "parent": "schedule/2/part/1"
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      "parent": "schedule/2/part/1/crossheading/the-sharing-of-the-tax-advantage-with-another-party-to-the-scheme-or-with-the-promoter"
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    {
      "path": "schedule/2/part/1/crossheading/fee-payable-to-a-promoter-which-is-in-whole-or-in-part-contingent-on-tax-savings-from-the-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "Fee payable to a promoter which is in whole or in part contingent on tax savings from the scheme.",
      "url": null,
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      "parent": "schedule/2/part/1"
    },
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      "heading": "Provisions included in schemes",
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    {
      "path": "schedule/2/part/2/crossheading/prepayment-between-connected-parties",
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      "heading": "Prepayment between connected parties",
      "url": null,
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      "path": "schedule/2/part/2/crossheading/funding-by-loan-share-subscription-or-subscription-in-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Funding by loan, share subscription or subscription in securities",
      "url": null,
      "extent": null,
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    },
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      "path": "schedule/2/part/2/crossheading/offshore-loops",
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      "heading": "Off-shore loops",
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  "outstanding_effects": [
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      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008",
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  "made_under": [
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    "retrieved_at": "2026-10-29T05:21:39.473174+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}