Value Added Tax Act 1994 (c. 23)

Part IV U.K. Administration, collection and enforcement

[F1 Disclosure of avoidance schemes U.K.

Textual Amendments

F1 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

58A Disclosure of avoidance schemes U.K.

Schedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT) shall have effect.]

Modifications etc. (not altering text)

C1 S. 58A modified (16.11.2017 for specified purposes) by Finance (No. 2) Act 2017 (c. 32), s. 66(2)(4)