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71E+WIn section 193 (index of defined expressions), in Table 1, at the appropriate places insert the defined expressions in the following table.
Arrangement (in relation to the general antiavoidance rule) (““trefniant””) | section 81B(3)A |
Artificial (in relation to the general antiavoidance rule) (““artiffisial””) | section 81C |
Buyer (““prynwr””) | section 192(2) |
Final counteraction notice (““hysbysiad gwrthweithio terfynol””) | section 81G |
General anti-avoidance rule (““rheol gwrthweithio osgoi trethi cyffredinol””) | section 81A(2) |
Land transaction (““trafodiad tir””) | section 192(2) |
LTTA (”DTTT”) | section 192(2) |
Proposed counteraction notice (““hysbysiad gwrthweithio arfaethedig””) | section 81F |
Tax advantage (““mantais drethiannol””) | section 81D |
Tax avoidance arrangement (““trefniant osgoi trethi””) | section 81B |
TCEA (““DTLlG””) | section 192(2) |
Welsh Tax Acts (““Deddfau Trethi Cymru””) | section 192(2) |
Commencement Information
I1Sch. 23 para. 71 in force at 1.4.2018 by S.I. 2018/34, art. 3