Disclosure of tax avoidance schemes

Legislation - Income Tax, Corporation Tax, Capital Gains Tax and Stamp Duty Land Tax

Primary legislation

• S309-S319 Finance Act 2004
• S108 Finance Act 2007 (amends Finance Act 2004 and introduces powers of enquiry – Ss306A-317A)

Secondary legislation

• The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004 (SI 2004/1863) (Revoked)
• The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2004 (SI 2004/2429) (PDF 98K) (Revoked)
• The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004 (SI 2005/1868)
• The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (SI 2006/1543) (PDF 75K)
• The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004 (SI 2004/1865)
• The Tax Avoidance Schemes (Promoters, Prescribed Circumstances and Information) Regulations 2004 (SI 2004/2613)
• The Tax Avoidance Schemes (Information) Regulations 2004 (SI 2004/1864)
• The Tax Avoidance Schemes (Information) (Amendment) Regulations (SI 2005/1869)
• The Tax Avoidance Schemes (Information) (Amendment) Regulations 2006 (SI 2006/1544) (PDF 21K)
• The Tax Avoidance Schemes (Information) (Amendment) Regulations 2007 (SI 2007/2153) (PDF 29K) – come into effect w.e.f. 1 September 2007
• The Tax Avoidance Schemes (Information) (Amendment) (No 2) Regulations 2007 (SI 2007/3103) – come into effect 20 November 2007 (PDF 31K)
• Explanatory Memorandum to SI 3103 (PDF 55K)
• The Tax Avoidance Schemes (Penalty) Regulations 2007 (SI 2007/3104) – come into effect 20 November 2007 (PDF 30K)
• Explanatory Memorandum to SI 3104 (PDF 51K)

National Insurance Contributions

Primary legislation

• Section 132A of the Social Security Administration Act 1992 (as inserted by Section 7 of the National Insurance Contributions Act 2006)

Secondary legislation

• Statutory Instrument: The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 (PDF 104K)
• The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007

Value Added Tax

Primary legislation

• Finance Act 2004, Schedule 2
• Finance (No.2) Act 2005, Schedule 1

Secondary legislation

• The VAT (Disclosure of Avoidance Schemes) Regulations 2004 (SI 2004/1929)
• The VAT (Disclosure of Avoidance Schemes) (Designations) Order 2004 (SI 2004/1933)
• The VAT (Disclosure of Avoidance Schemes) (Designations) (Amendment) Order 2005 (SI 2005/1724)
• The VAT (Disclosure of Avoidance Schemes) (Amendment) Regulations 2005 (SI 2005/2009)
• The Finance (No.2) Act 2005, section 6, (Appointed Day and Savings Provisions) Order 2005 (SI 2005/2010)