- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (01/04/2018) - English
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- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
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Tax Collection and Management (Wales) Act 2016
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Dewisiadau Agor
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
Tax Collection and Management (Wales) Act 2016, Section 81E is up to date with all changes known to be in force on or before 02 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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[F181EAdjustments to counteract tax advantagesE+W
This
adran has no associated
Nodiadau Esboniadol
(1)WRA may make such adjustments as it considers just and reasonable to counteract a tax advantage that would (ignoring this Part) arise from an artificial tax avoidance arrangement.
(2)An adjustment may be made in respect of the devolved tax in question or any other devolved tax.
(3)An adjustment must be made—
(a)where the adjustment relates to a tax return in respect of which an enquiry is in progress, by amending the return in a closure notice issued under section 50;
(b)otherwise by means of a WRA assessment.
(4)WRA may not make an adjustment unless it has complied with the requirements of sections 81F and 81G.]
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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