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    " (3) Where paragraph 6(1)(c) of Schedule 11A[3] applies (non-deductible tax less than it would be but for a scheme), the time prescribed for the purposes of paragraph 6(2) and (3) of that Schedule is the 30th day from the end of the last day specified by or under regulation 25 of the Value Added Tax Regulations 1995[4] for making a return in respect of the relevant prescribed accounting period.

    (4) For the purposes of paragraph (3) relevant prescribed accounting period means the period in which the taxable person's non-deductible tax is less than it would be but for any notifiable scheme to which he is party.

    (5) Paragraph (1) shall not have effect in relation to any scheme listed in Column 1 of the Schedule where the beginning of the prescribed accounting period for which the VAT return is made is earlier than the date shown opposite that scheme in Column 2 of the Schedule.

    (6) Paragraph (2) shall not have effect in relation to any scheme listed in Column 1 of the Schedule where the beginning of the prescribed accounting period in relation to which the claim is made is earlier than the date shown opposite that scheme in Column 2 of the Schedule.".

     4. In regulation 4—

(a) in paragraph (2)(a) omit "or";

(b) at the end of paragraph (2)(b) insert—

" ; or
(c) reducing the amount of his non-deductible tax.".

     5. Add the following Schedule—

" SCHEDULERegulations 2(5) and 2(6)



Row	Column 1 Scheme	Column 2 Date
(a)	Any scheme allocated a reference number from 1 to 8 by the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004[5].	1st August 2004
(b)	Any scheme that includes, or is associated with, a provision of a description falling within paragraphs 1 to 7 of Schedule 2 to the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004.	1st August 2004
(c)	Any scheme allocated the reference number 9 or 10 by the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004 and which does not fall within row (b) above.	1st August 2005
(d)	Any scheme that includes, or is associated with, a provision of a description falling within paragraph 8 of Schedule 2 to the Value Added Tax (Disclosure of Avoidance Schemes)(Designations) Order 2004 and which does not fall within rows (a) or (b) above.	1st August 2005"

D A Hartnett

Helen Ghosh
Two Commissioners for Her Majesty's Revenue and Customs

22nd July 2005

[2] S.I. 2004/1929.back

[3] Paragraph 6(1)(c) was inserted by paragraph 5(2) of Schedule 1 to the Finance (No. 2) Act 2005 (c. 22).back

[4] S.I. 1995/2518; relevant amending instruments are S.I. 2000/258, S.I. 2000/794 and S.I. 2004/1675.back

[5] S.I. 2004/1933, amended by S.I. 2005/1724.back

[6] The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.back

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