This section has no associated Explanatory Notes
71E+WIn section 193 (index of defined expressions), in Table 1, at the appropriate places insert the defined expressions in the following table.
| Arrangement (in relation to the general antiavoidance rule) (““trefniant””) | section 81B(3)A |
| Artificial (in relation to the general antiavoidance rule) (““artiffisial””) | section 81C |
| Buyer (““prynwr””) | section 192(2) |
| Final counteraction notice (““hysbysiad gwrthweithio terfynol””) | section 81G |
| General anti-avoidance rule (““rheol gwrthweithio osgoi trethi cyffredinol””) | section 81A(2) |
| Land transaction (““trafodiad tir””) | section 192(2) |
| LTTA (”DTTT”) | section 192(2) |
| Proposed counteraction notice (““hysbysiad gwrthweithio arfaethedig””) | section 81F |
| Tax advantage (““mantais drethiannol””) | section 81D |
| Tax avoidance arrangement (““trefniant osgoi trethi””) | section 81B |
| TCEA (““DTLlG””) | section 192(2) |
| Welsh Tax Acts (““Deddfau Trethi Cymru””) | section 192(2) |
Commencement Information
I1Sch. 23 para. 71 in force at 1.4.2018 by S.I. 2018/34, art. 3