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Point in time view as at 01/04/2018.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: Proceedings before a court or tribunal.![Help about Changes to Legislation](/images/chrome/helpIcon.gif)
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Changes to Legislation
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[Proceedings before a court or tribunalE+W
81HProceedings in connection with the general anti-avoidance ruleE+W
In proceedings before a court or the tribunal in connection with the general anti-avoidance rule, it is for WRA to show—
(a)that there is an artificial tax avoidance arrangement, and
(b)that the adjustments made (or to be made) to counteract the tax advantage arising from the arrangement are just and reasonable.]
Yn ôl i’r brig