Clause 6 - Disclosure of value added tax avoidance schemes
Finance Bill
11:30 am
Philip Hammond (Shadow Chief Secretary To the Treasury, Treasury; Runnymede and Weybridge, Conservative)
Can the Paymaster General confirm that when a scheme is operated by a non-registered person with the intention of reducing irrecoverable VAT—the point to which she referred earlier—the registered person who supplies that person will have the obligation to make the disclosure?