Part IV Administration, collection and enforcement
F1Disclosure of avoidance schemes
Annotations:
Amendments (Textual)
C158ADisclosure of avoidance schemes
Schedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT) shall have effect.
58BF2Payment by cheque
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.
S. 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