- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (01/04/2018) - English
- Pwynt Penodol mewn Amser (01/04/2018) - Welsh
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Tax Collection and Management (Wales) Act 2016
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- Deddfau Cynulliad Cenedlaethol Cymru
- 2016 anaw 6
- PART 3A
- Commencement and transitional provision
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Dewisiadau Agor
Changes over time for: Cross Heading: Commencement and transitional provision
Alternative versions:
- 01/04/2018- Amendment
- 01/04/2018
Point in time
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Cross Heading: Commencement and transitional provision.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[F1Commencement and transitional provisionE+W
Textual Amendments
F1Pt. 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
81IGeneral anti-avoidance rule: commencement and transitional provisionE+W
(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 a 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 81C(4) unless the result of having regard to those other arrangements would be to determine that the tax avoidance arrangement was not artificial.]
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