Tax Collection and Management (Wales) Act 2016

[F1 81B Tax avoidance arrangements E+W

(1) For the purposes of this Part, an arrangement is a ““tax avoidance arrangement”” if the obtaining of a tax advantage for any person is the main purpose, or one of the main purposes, of a taxpayer entering into the arrangement.

(2) In determining whether the main purpose, or one of the main purposes, of an arrangement is the obtaining of a tax advantage regard may in particular be had to the amount of devolved tax that would have been chargeable in the absence of the arrangement.

(3) In this Part—

(a) an “"arrangement”” includes any transaction, scheme, action, operation, agreement, grant, understanding, promise, undertaking, event or any series of any of those things (whether legally enforceable or not);

(b) references to an arrangement are to be read as including—

(i) a series of arrangements, and

(ii) any part or stage of an arrangement comprised of more than one part or stage;

(c) “"taxpayer”” means a person liable to devolved tax or who would be liable but for the tax avoidance arrangement in question.]

Textual Amendments

F1 Pt. 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