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

Modifications etc. (not altering text)

C1 Sch. 11A modified (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(2)(4)

Voluntary notification of avoidance scheme that is not designated scheme U.K.

9 (1) Any person may, at any time, provide the Commissioners with prescribed information relating to a scheme or proposed scheme of a particular description which is (or, if implemented, would be) a notifiable scheme by virtue of paragraph 5(1)(b). U.K.

(2) On receiving the prescribed information, the Commissioners may—

(a) allocate a reference number to the scheme (if they have not previously done so under this paragraph), and

(b) notify the person who provided the information of the number allocated.]

Modifications etc. (not altering text)

C2 Sch. 11A para. 9 excluded (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(3)(4)