[F181HProceedings 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.]
Textual Amendments
F1Pt. 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