Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 5 S The general anti-avoidance rule

Introductory S

62 The general anti-avoidance rule: introductory S

(1) This Part has effect for the purpose of counteracting tax advantages arising from tax avoidance arrangements that are artificial.

(2) The rules in this Part are collectively to be known as “the general anti-avoidance rule”.

Commencement Information

I1 S. 62 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)