Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 11A U.K. Disclosure of avoidance Schemes

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

Penalty assessments U.K.

13 U.K. Regulations under this Schedule—

(a) may make different provision for different circumstances, and

(b) may include transitional provisions or savings.]