SCHEDULES
SCHEDULE 2Disclosure of value added tax avoidance schemes
Part 1Principal amendments of Value Added Tax Act 1994
I11
After section 58 of the Value Added Tax Act 1994 (c. 23) insert—
Disclosure of avoidance schemes
58ADisclosure of avoidance schemes
Schedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT) shall have effect.