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Revenue Scotland and Tax Powers Act 2014
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- 2014 asp 16
- PART 5
- General anti-avoidance rule: commencement...
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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 11 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.
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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.
Commencement Information
I1S. 72 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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