Paragraph 1 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 An agreement preventing or limiting the disclosure of how a scheme gives rise to a tax advantage. ← Schedule 2 Paragraph 1 Paragraph 2 →