1U.K.After section 58 of the Value Added Tax Act 1994 (c. 23) insert—
Schedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT) shall have effect.”.
Commencement Information
I1Sch. 2 para. 1 wholly in force at 1.8.2004; Sch. 2 para. 1 in force for specified purposes at Royal Assent, see s. 19(2); Sch. 2 para. 1 in force otherwise at 1.8.2004 by S.I. 2004/1934, art. 2