(except clauses 4, 5, 20, 28, 57 to 77, 86, 111 and - Schedule 2 - Disclosure of value added tax avoidance schemes
Finance Bill
9:30 am
Mr John McWilliam (Blaydon, Labour)
With this it will be convenient to discuss amendment No. 8, in
schedule 2, page 257, line 37, leave out from 'the' to end of line 38 and insert
'main benefit of the scheme is the obtaining of a tax advantage by any person in the circumstances specified in the designation of the provision by the Treasury in accordance with paragraph 4(1).'.