Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2016

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

“Disclosable VAT arrangements”

9For the purposes of this Schedule arrangements are “disclosable VAT arrangements” at any time if at that time—

(a)a person has complied with paragraph 6 of Schedule 11A to VATA 1994 in relation to the arrangements (duty to notify Commissioners),

(b)a person under a duty to comply with that paragraph in relation to the arrangements has failed to do so, or

(c)a reference number has been allocated to the scheme under paragraph 9 of that Schedule (voluntary notification of avoidance scheme which is not a designated scheme).

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