The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005
These Regulations, which come into force on 1st August 2005, amend the Value Added Tax (Disclosure of Avoidance Schemes) Regulations 2004 (S.I. 2004/1929) (“the principal Regulations”).
Author: D A Hartnett and Helen Ghosh, Two Commissioners for Her Majesty’s Revenue and Customs