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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- Part IV
- Disclosure of avoidance schemes
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Changes over time for: Cross Heading: Disclosure of avoidance schemes
Version Superseded: 16/11/2017
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Point in time view as at 27/04/2017.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Disclosure of avoidance schemes.
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[F1Disclosure of avoidance schemesU.K.
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
58ADisclosure of avoidance schemesU.K.
Schedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT) shall have effect.]
[F258BPayment by chequeU.K.
Regulations under section 95(1) of the Finance Act 2007 (payment by cheque) may, in particular, provide for a payment which is made by cheque in contravention of regulations under section 25(1) above to be treated as made when the cheque clears, as defined in the regulations under section 95(1) of that Act.]
Textual Amendments
F2S. 58B inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 95(8)
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