Section 6 | Disclosure of value added tax avoidance schemes

(1)Schedule 1 (which contains amendments of Schedule 11A to VATA 1994) has effect.

(2)Subsection (1) and Schedule 1 shall come into force on such day as the Treasury may by order made by statutory instrument appoint.

(3)An order under subsection (2) may—

(a)appoint different days for different purposes, and

(b)contain transitional provisions and savings.