Schedule 2 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch 2, Pt 2, para 8 added by Value Added Tax (Disclosure of Avoidance Schemes) (Designations) 2005 arts 2, 4 1Provisions associated with schemes 2Provisions included in schemes ← Schedule 1 Schedule 2 Paragraph 1 →