# The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004, Article 3: Designation of avoidance schemes and provisions included in or associated with avoidance schemes


(1) The schemes described in the first column of Schedule 1 to this Order are designated schemes for the purposes of paragraph 3 of Schedule 11A to the Act and are allocated the reference numbers shown in the second column of Schedule 1.
(2) The provisions described in Schedule 2 to this Order are provisions designated for the purposes of paragraph 4 of Schedule 11A to the Act.

---
Source: https://www.legislation.gov.uk/uksi/2004/1933/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.