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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Cross Heading: Commencement and transitional provision

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Cross Heading: Commencement and transitional provision. Help about Changes to Legislation

[F1Commencement and transitional provisionE+W

81IGeneral anti-avoidance rule: commencement and transitional provisionE+W

(1)The general anti-avoidance rule has effect in relation to any tax avoidance arrangement entered into on or after the date on which this Part comes into force.

(2)Where a tax avoidance arrangement forms part of any other arrangements entered into before that day, those other arrangements are to be ignored for the purposes of section 81C(4) unless the result of having regard to those other arrangements would be to determine that the tax avoidance arrangement was not artificial.]

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