Pt. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 66, 81(2)(3); S.I. 2018/34, art. 3

http://www.legislation.gov.uk/anaw/2016/6/part/3A/crossheading/commencement-and-transitional-provisionTax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2024-07-12PART 3AGENERAL ANTI-AVOIDANCE RULECommencement and transitional provision
81IGeneral anti-avoidance rule: commencement and transitional provision1

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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<p>
Pt. 3A inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/66">ss. 66</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
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PART 3A
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<ins class="key-96bda5550910e9fad55651c5bf86620d-1529419403294">GENERAL ANTI-AVOIDANCE RULE</ins>
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<ins class="key-96bda5550910e9fad55651c5bf86620d-1529419403294">Commencement and transitional provision</ins>
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<ins class="key-96bda5550910e9fad55651c5bf86620d-1529419403294">81I</ins>
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<ins class="key-96bda5550910e9fad55651c5bf86620d-1529419403294">General anti-avoidance rule: commencement and transitional provision</ins>
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<ins class="key-96bda5550910e9fad55651c5bf86620d-1529419403294">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.</ins>
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<ins class="key-96bda5550910e9fad55651c5bf86620d-1529419403294 last">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.</ins>
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