Part 1Value added tax
I16Disclosure of value added tax avoidance schemes
1
Schedule 1 (which contains amendments of Schedule 11A to VATA 1994) has effect.
2
Subsection (1) and Schedule 1 shall come into force on such day as the Treasury may by order made by statutory instrument appoint.
3
An order under subsection (2) may—
a
appoint different days for different purposes, and
b
contain transitional provisions and savings.