{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/article-2.json",
  "legislation": "uksi/2004/1933",
  "legislation_title": "The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this Order “the Act” means the Value Added Tax Act 1994.\n(2) Any reference in this Order to “Schedule 8” or “Schedule 9” is a reference to that Schedule to the Act.\n(3) For the purposes of this Order a person is connected with another where—\n(a) one of them is an undertaking in relation to which the other is a group undertaking; or\n(b) both of them are connected to the same trust.\n(4) For the purposes of this Order a person is connected to a trust where —\n(a) he is the settlor of the trust, a trustee or beneficiary of it; or\n(b) he holds any shares in a company in accordance with the terms of the trust, or is a person on whose behalf such shares are held.\n(5) For the purposes of this Order “undertaking” and “group undertaking” have the meaning given by section 259 of the Companies Act 1985.\n(6) A scheme is treated as fitting a description contained in the first column of Schedule 1 to this Order even if any feature of that scheme is not actually present (whether as a matter of law or for any other reason), provided a taxable person has treated that feature as being present for the purpose of making—\n(a) a return required under the Act; or\n(b) a claim for the repayment of output tax or an increase in credit for input tax.\n(7) A provision is treated as fitting a description contained in Schedule 2 to this Order even if it, or any feature of it, is not actually present (whether as a matter of law or for any other reason), provided a taxable person has treated that feature as being present for the purpose of making—\n(a) a return required under the Act; or\n(b) a claim for the repayment of output tax or an increase in credit for input tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6; section 259 was inserted by section 22 of the Companies Act 1989 (c. 40)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1933/article/2",
    "retrieved_at": "2026-10-29T05:21:39.473174+00:00"
  },
  "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."
}