SCHEDULES

SCHEDULE 17Disclosure of tax avoidance schemes: VAT and other indirect taxes

PART 1Duties to disclose avoidance schemes etc

Information

34

(1)

HMRC may specify the form and manner in which information required to be provided by or under any of the information provisions must be provided if the provision is to be complied with.

(2)

The “information provisions” are paragraphs 11(1), 12(1), 17(2), 18(2), 19(2), 21(3), F122C, 23(2), F223A(2), 24(3), 26(1) and (3), 27(3), 28(2), 29(1), 31(2) and 33(2).