[F158ADisclosure of avoidance schemesU.K.
Schedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT) shall have effect.]
Textual Amendments
F1S. 58A and cross-heading 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. 1; S.I. 2004/1934, art. 2
Modifications etc. (not altering text)
C1S. 58A 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)