Value Added Tax Act 1994

[F1 Interpretation U.K.

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

1 U.K. In this Schedule—

• “designated scheme” has the meaning given by paragraph 3(4);

• [F2 “non-deductible tax”, in relation to a taxable person, has the meaning given by paragraph 2A;]

• “notifiable scheme” has the meaning given by paragraph 5(1);

• “scheme” includes any arrangements, transaction or series of transactions;

• “tax advantage” is to be read in accordance with paragraph 2.]

Textual Amendments

F2 Words in Sch. 11A para. 1 inserted (1.8.2005) by Finance (No. 2) Act 2005 (c. 22), s. 6(2), Sch. 1 para. 2; S.I. 2005/2010, art. 2 (with art. 4)