Changes over time for: Section 81H
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 81H.![Help about Changes to Legislation](/images/chrome/helpIcon.gif)
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[81HProceedings in connection with the general anti-avoidance ruleE+W
This
adran has no associated
Nodiadau Esboniadol
In proceedings before a court or the tribunal in connection with the general anti-avoidance rule, it is for WRA to show—
(a)that there is an artificial tax avoidance arrangement, and
(b)that the adjustments made (or to be made) to counteract the tax advantage arising from the arrangement are just and reasonable.]
Yn ôl i’r brig