- 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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Dewisiadau Agor
Changes over time for: Section 81A
Version Superseded: 19/09/2025
Alternative versions:
- 01/04/2018- Amendment
- 01/04/2018
Point in time - 19/09/2025- Amendment
Status:
Point in time view as at 01/04/2018. This version of this provision has been superseded.
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Tax Collection and Management (Wales) Act 2016, Section 81A is up to date with all changes known to be in force on or before 01 December 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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[F181AMeaning of ““general anti-avoidance rule”” and overviewE+W
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adran has no associated
Nodiadau Esboniadol
(1)This Part makes provision for counteracting tax advantages arising from artificial tax avoidance arrangements, including provision—
(a)about the meaning of ““tax avoidance arrangement””, ““artificial”” and ““tax advantage”” (sections 81B to 81D);
(b)about WRA's power to make adjustments to counteract tax advantages and the steps to be taken by WRA in connection with such adjustments (sections 81E to 81G).
(2)The rules in this Part are collectively to be known as “"the general anti-avoidance rule””.]
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
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