
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThis
Cross Heading
only
Changes over time for: Cross Heading: General anti-avoidance rule: commencement and transitional provision


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2015.
Changes to legislation:
Revenue Scotland and Tax Powers Act 2014, Cross Heading: General anti-avoidance rule: commencement and transitional provision is up to date with all changes known to be in force on or before 13 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
General anti-avoidance rule: commencement and transitional provisionS
72General anti-avoidance rule: commencement and transitional provisionS
(1)The general anti-avoidance rule has effect in relation to any tax avoidance arrangement entered into on or after the date on which this Part comes into force.
(2)Where the tax avoidance arrangement forms part of any other arrangements entered into before that day, those other arrangements are to be ignored for the purposes of section 64(7), subject to subsection (3).
(3)Account is to be taken of those other arrangements if, as a result, the tax avoidance arrangement would not be artificial.
Back to top