xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 17U.K.Disclosure of tax avoidance schemes: VAT and other indirect taxes

Modifications etc. (not altering text)

C1Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

PART 1U.K.Duties to disclose avoidance schemes etc

Preliminary: application of definitionsU.K.

1U.K.The definitions in paragraphs 2, 3, and 7 to 10 apply for the purposes of this Schedule.

Commencement Information

I1Sch. 17 para. 1 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)