Introductory Text
PART 1
1.Citation and coming into force
2.Interpretation
PART 2 VAT
3.Notifiable arrangements in relation to VAT
4.Retail supplies – splitting and value shifting
5.Offshore supplies – insurance and finance
6.Offshore supplies – relevant business persons
7.Options to tax- land
PART 3
8.Notifiable arrangements in relation to any indirect tax
9.Confidentiality - promoters
10.Small and medium-sized enterprises
11.Confidentiality – other persons
12.Premium fees
13.Standardised tax products
Signature
Explanatory Note