Tax Collection and Management (Wales) Act 2016 (anaw6)

[F1 PART 3A E+W GENERAL ANTI-AVOIDANCE RULE [F2 : DEVOLVED TAXES]

Textual Amendments

F1 Pt. 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

F2 Words in Pt. 3A heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 34

Proceedings before a court or tribunal E+W

81H Proceedings in connection with the general anti-avoidance rule E+W

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.]