67Proceedings in connection with the general anti-avoidance rule
(1)In proceedings before a court or tribunal in connection with the general anti-avoidance rule, Revenue Scotland must show—
(a)that there is a tax avoidance arrangement that is artificial, and
(b)that the adjustments made to counteract the tax advantages arising from the tax avoidance arrangement are just and reasonable.
(2)In determining any issue in connection with the general anti-avoidance rule, a court or tribunal must take into account any guidance published by Revenue Scotland about the general anti-avoidance rule (at the time the tax avoidance arrangement was entered into).
(3)In determining any issue in connection with the general anti-avoidance rule, a court or tribunal may take into account—
(a)guidance, statements or other material (whether by Revenue Scotland or anyone else) that was in the public domain at the time the tax avoidance arrangement was entered into, and
(b)evidence of established practice at that time.