- 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
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
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
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Tax Collection and Management (Wales) Act 2016. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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[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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