Schedule 11A Disclosure of avoidance schemes (paras 1-13)

Contents

1. Interpretation [Value Added Tax Act 1994 Schedule 11A para 1] Section commentary
2. Obtaining a tax advantage [Value Added Tax Act 1994 Schedule 11A para 2] Section commentary
2A. Meaning of “non-deductible tax” [Value Added Tax Act 1994 Schedule 11A para 2A] Section commentary
3. Designation by order of avoidance schemes [Value Added Tax Act Schedule 11A para 3] Section commentary
4. Designation by order of provisions included in or associated with avoidance schemes [Value Added Tax Act 1994 Schedule 11A para 4] Section commentary
5. Meaning of “notifiable scheme” [Value Added Tax Act 1994 Schedule 11A para 5] Section commentary
6. Duty to notify Commissioners [Value Added Tax Act 1994 Schedule 11A para 6] Section commentary
7. Exemptions from duty to notify under paragraph 6 [Value Added Tax Act 1994 Schedule 11A para 7] Section commentary
8. Power to exclude exemption [Value Added Tax Act 1994 Schedule 11A para 8] Section commentary
9. Voluntary notification of avoidance scheme that is not designated scheme [Value Added Tax Act 1994 Schedule 11A para 9] Section commentary
10. Penalty for failure to notify use of notifiable scheme [Value Added Tax Act 1994 Schedule 11A para 10] Section commentary
11. Amount of penalty [Value Added Tax Act 1994 Schedule 11A para 11] Section commentary
12. Penalty assessments [Value Added Tax Act 1994 Schedule 11A para 12] Section commentary
13. Penalty assessments [Value Added Tax Act 1994 Schedule 11A para 13] Section commentary

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