- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (01/04/2024) - English
- Pwynt Penodol mewn Amser (01/04/2024) - 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
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Point in time view as at 01/04/2024.
Changes to legislation:
Tax Collection and Management (Wales) Act 2016, Section 81I is up to date with all changes known to be in force on or before 07 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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[F181IGeneral anti-avoidance rule: commencement and transitional provisionE+W
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Nodiadau Esboniadol
(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.]
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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