SCHEDULES
F1SCHEDULE 11ADisclosure of avoidance Schemes
Annotations:
Amendments (Textual)
Interpretation
1
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.
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