# The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005, 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 2004.
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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Source: https://www.legislation.gov.uk/uksi/2005/2009/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemesamendment-regulations-2005/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.