The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) (Amendment) Order 2005
1Citation and commencement
2The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order...
3Designation of avoidance schemes
4Designation of provision included in or associated with avoidance schemes

2005 No. 1724

VALUE ADDED TAX

The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) (Amendment) Order 2005

Approved by the House of Commons

Made

Laid before the House of Commons

Coming into force

Whereas it appears to the Treasury that the schemes described in article 3 of this Order satisfy the matters specified in paragraph 3(1) of Schedule 11A to the Value Added Tax Act 19941;

And whereas it appears to the Treasury that the provision described in article 4 of this Order satisfies the matters specified in paragraph 4(1) of Schedule 11A to that Act;

Now, therefore, the Treasury, in exercise of the powers conferred upon them by paragraph 3(1), (2), and (3), and paragraph 4(1) and (2) of Schedule 11A to that Act hereby make the following Order: