62The general anti-avoidance rule: introductoryS
This section has no associated Explanatory Notes
(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
I1S. 62 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)