This section has no associated Explanatory Notes
2In section 1 (overview of Act), after paragraph (b) insert—
“(ba)Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;”.
2In section 1 (overview of Act), after paragraph (b) insert—
“(ba)Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;”.