Disclosure of tax avoidance schemes
Legislation
Income Tax, Corporation Tax, Capital Gains Tax and Stamp Duty Land Tax
National Insurance contributions
Value Added Tax
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 and amends TMA 1970 S98C)
- Section 116 and Schedule 38 Finance Act 2008 (amends Finance Act 2004 to improve the Scheme Reference Number system and TMA 1970 S98C)
The Taxes Management 1970
- Part IV Assessment and Claims, Section 36 Fraudulent or negligent conduct
- Part X, Penalties etc
- Section 98C Notification under Part 7 of FA 04
- Section 100 Determination of Penalties by Officer of Board
- Section 100C Penalty Proceedings before Commissioners
- Section 118 Interpretation
Secondary legislation
- 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 (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2009 (SI 2009/2033) (Opens new window)
- 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)
- The Tax Avoidance Schemes (Information) (Amendment) (No 2) Regulations 2007 (SI 2007/3103) – come into effect 20 November 2007 (PDF 31K)
- The Tax Avoidance Schemes (Information) (Amendment) Regulations 2008 (SI 2008/1947) – come into effect 1 November 2008
- The Tax Avoidance Schemes (Information)(Amendment) Regulations 2009 (SI 2009/611) – come into effect on 1 April 2009 (PDF 58K)
- The Finance Act 2008, Schedule 38, (Appointed Day) Order 2008 (SI 2008/1935)
- The Tax Avoidance Schemes (Penalty) Regulations 2007 (SI 2007/3104) – come into effect 20 November 2007 (PDF 30K)
- The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 SI 2009/571 (C.39) – Article 27 amends VAT Act 1994 Sch 11A para 10(3)(b) and Article 36 amends Finance Act 2004 section 313(4) (PDF 64K) (Opens new window)
National Insurance contributions
Primary legislation
Secondary legislation
- SI 2007/785: The National Insurance contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 (PDF 104K)
- SI 2008/2678: The National Insurance contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008 - come into effect 1 November 2008
- SI 2009/612 The National Insurance contributions (Application of Part 7 of the Finance Act 2004) (Amendment) (No. 2) Regulations 2009 – come into effect on 1 April 2009 (PDF 48K)
Value Added Tax
Primary legislation
- Finance Act 2004, Schedule 2 (amends the VAT Act 1994, Sch 11A)
- Finance (No.2) Act 2005, Schedule 1 (amends the VAT Act 1994, Sch 11A)
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)
