- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
71Yn adran 193 (mynegai o ymadroddion a ddiffinnir), yn Nhabl 1, yn y mannau priodol mewnosoder yr ymadroddion a ddiffinnir yn y tabl a ganlyn.
Artiffisial (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“artificial”) | adran 81C |
Deddfau Trethi Cymru (“Welsh Tax Acts”) | adran 192(2) |
DTLlG (“TCEA”) | adran 192(2) |
DTTT (“LTTA”) | adran 192(2) |
Hysbysiad gwrthweithio arfaethedig (“proposed counteraction notice”) | adran 81F |
Hysbysiad gwrthweithio terfynol (“final counteraction notice”) | adran 81G |
Mantais drethiannol (“tax advantage”) | adran 81D |
Prynwr (“buyer”) | adran 192(2) |
Rheol gwrthweithio osgoi trethi cyffredinol (“general anti-avoidance rule”) | adran 81A(2) |
Trefniant (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“arrangement”) | adran 81B(3)A |
Trefniant osgoi trethi (“tax avoidance arrangement”) | adran 81B |
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Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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