Regulation 5

Add the following Schedule—

“SCHEDULE

Regulations 2(5) and 2(6)

Row	Column 1 Scheme	Column 2 Date
(a)	Any scheme allocated a reference number from 1 to 8 by the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004f1.	1st August 2004
(b)	Any scheme that includes, or is associated with, a provision of a description falling within paragraphs 1 to 7 of Schedule 2 to the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004.	1st August 2004
(c)	Any scheme allocated the reference number 9 or 10 by the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004 and which does not fall within row (b) above.	1st August 2005
(d)	Any scheme that includes, or is associated with, a provision of a description falling within paragraph 8 of Schedule 2 to the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004 and which does not fall within rows (a) or (b) above.	1st August 2005

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