DOTAS definition
DOTAS means the Disclosure of Tax Avoidance Schemes rules which require a promoter of tax schemes to tell HMRC of any specified notifiable arrangements or proposals and to provide prescribed information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act 2004 and in secondary legislation made under ▇▇▇▇▇ contained in Part 7 of the Finance Act 2004 and as extended to national insurance contributions by the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012, SI 2012/1868) made under section 132A of the Social Security Administration Act 1992;
DOTAS means the Disclosure of Tax Avoidance Schemes rules which require a promoter of tax schemes to tell HMRC of any specified notifiable arrangements or proposals and to provide prescribed information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act 2004 and in secondary legislation made under vires contained in Part 7 of the Finance Act 2004 and as extended to national insurance contributions by the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012, SI 2012/1868) made under section 132A of the Social Security Administration Act 1992;
DOTAS means the Disclosure of Tax Avoidance Schemes rules which require a promoter of tax schemes to tell HMRC of any specified notifiable arrangements or proposals and to provide prescribed information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance ▇▇▇ ▇▇▇▇ and in secondary legislation made under ▇▇▇▇▇ contained in Part 7 of the Finance ▇▇▇ ▇▇▇▇ and as extended to national insurance contributions by the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012, SI 2012/1868) made under section 132A of the Social Security ▇▇▇▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇ ▇▇▇▇;
Examples of DOTAS in a sentence
X has been engaged in one or more of the following: Fraudulent evasion2; Conduct caught by the General Anti-Abuse Rule3; Conduct caught by the Halifax Abuse principle4; Entered into arrangements caught by a DOTAS or VADR scheme5; Conduct caught by a recognised ‘anti-avoidance rule’6 being a statutory provision which targets arrangements where either a main purpose, or an expected benefit, is to obtain a tax advantage or where the arrangement is not effected for commercial purposes.
More Definitions of DOTAS
DOTAS the Disclosure of Tax Avoidance Schemes rules which require a promoter of tax schemes to tell HMRC of any specified notifiable arrangements or proposals and to provide prescribed information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act 2004 and in secondary legislation made under ▇▇▇▇▇ contained in Part 7 of the Finance Act 2004 and as extended to National Insurance Contributions;
DOTAS has the meaning given to it in DMP Schedule 1 (Definitions);
DOTAS has the meaning given to it in paragraph 6.3 of Schedule 12 (Financial Covenants and Bonds);
DOTAS means the Disclosure of Tax Avoidance Schemes rules which require a promoter of tax schemes to tell HM Revenue & Customs of any specified notifiable arrangements or proposals and to provide prescribed information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance ▇▇▇ ▇▇▇▇ and in secondary legislation made under ▇▇▇▇▇ contained in Part 7 of the Finance ▇▇▇ ▇▇▇▇ and as extended to National Insurance Contributions by the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012, SI 2012/1868 made under s.132A Social Security Administration ▇▇▇ ▇▇▇▇. “Environmental Information Regulations” means the Environmental Information Regulations 2004 together with any guidance and/or codes of practice issues by the Information Commissioner or relevant Government Department in relation to such regulations;
DOTAS means the dispute resolution procedure set out in Clause 36; means the Disclosure of Tax Avoidance Schemes rules which require a promoter of tax schemes to tell HMRC of any specified notifiable arrangements or proposals and to provide prescribed information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance ▇▇▇ ▇▇▇▇ and in secondary legislation made under ▇▇▇▇▇ contained in Part 7 of the Finance ▇▇▇ ▇▇▇▇ and as extended to national insurance contributions by the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012, SI 2012/1868) made under section 132A of the Social Security ▇▇▇▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇ ▇▇▇▇; "Environmental Information Regulations" means the Environmental Information Regulations 2004 together with any guidance and/or codes of practice issued by the Information Commissioner or relevant Government department in relation to such regulations;
DOTAS has the meaning given to it in Framework Schedule 1 (Definitions);
DOTAS means the Disclosure of Tax Avoidance Schemes rules which require a promoter of tax schemes to: