Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether tax planning schemes entered into before 2 November 2004 are covered by the anti-avoidance measures conducted in the 2004 Finance Act.

The Disclosure of Tax Avoidance Schemes (DOTAS) regime was introduced by the Finance Act 2004. Depending on the exact nature of the tax avoidance arrangements, schemes made available or entered into after 17 March 2004 had to be disclosed. Schemes entered into before introduction of the DOTAS rules would not fall to be disclosable under that regime.