SCHEDULES

[F1 SCHEDULE 11A U.K.Disclosure of avoidance Schemes

Textual Amendments

F1 Sch. 11A inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 2; S.I. 2004/1934, art. 2

Modifications etc. (not altering text)

C1 Sch. 11A modified (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(2)(4)

Penalty assessments U.K.

13 U.K.Regulations under this Schedule—

(a) may make different provision for different circumstances, and

(b) may include transitional provisions or savings.]