Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 2 U.K. Disclosure of value added tax avoidance schemes

Part 2 U.K. Consequential amendments

3 U.K. In section 70 of the Value Added Tax Act 1994 (c. 23) (mitigation of penalties), in subsection (1) after “69A” insert “ or under paragraph 10 of Schedule 11A ”.

Commencement Information

I1 Sch. 2 para. 3 wholly in force at 1.8.2004; Sch. 2 para. 3 in force for specified purposes at Royal Assent, see s. 19(2); Sch. 2 para. 3 in force otherwise at 1.8.2004 by S.I. 2004/1934, art. 2