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SCHEDULES

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

Modifications etc. (not altering text)

C1Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

PART 1U.K.Duties to disclose avoidance schemes etc

“Introducer” U.K.

9(1)A person is an introducer in relation to a notifiable proposal if the person makes a marketing contact with another person in relation to the proposal.U.K.

(2)A person is not to be treated as an introducer by reason of anything done in prescribed circumstances.

(3)In the application of this Schedule to a proposal or arrangements which are not notifiable, a reference to an introducer is a reference to a person who would be an introducer under this paragraph if the proposal or arrangements were notifiable.

Commencement Information

I1Sch. 17 para. 9 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)