SCHEDULES

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

Modifications etc. (not altering text)

C1 Sch. 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 3 U.K. Consequential amendments

VATA 1994 U.K.

51 U.K. In section 77(4A) of VATA 1994 (cases in which the time allowed for assessment is 20 years), in paragraph (d) after “11A” insert “ or an obligation under paragraph 17(2) or 18(2) of Schedule 17 to FA 2017 ”.

Commencement Information

I1 Sch. 17 para. 51 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)