Section 66 | Disclosure of tax avoidance schemes: VAT and other indirect taxes

(1)Schedule 17 contains provision about the disclosure of tax avoidance schemes involving VAT or other indirect taxes.

(2)In consequence of the provision made by Schedule 17, section 58A of, and Schedule 11A to, VATA 1994 (disclosure of VAT avoidance schemes) cease to have effect to require a person to disclose any scheme which—

(a)is first entered into by that person on or after 1 January 2018,

(b)constitutes notifiable arrangements under Schedule 17,

(c)implements proposals which are notifiable proposals under Schedule 17.

(3)No scheme or proposed scheme may be notified to the Commissioners under paragraph 9 of Schedule 11A to VATA 1994 (voluntary notification of schemes) on or after 1 January 2018.

(4)This section and Schedule 17 come into force—

(a)so far as is necessary for enabling the making of regulations under that Schedule, on the passing of this Act, and

(b)for all other purposes, on 1 January 2018.