{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-62",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-62.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/62",
  "kind": "section",
  "number": "62",
  "heading": "The general anti-avoidance rule: introductory",
  "text": "(1) This Part has effect for the purpose of counteracting tax advantages arising from tax avoidance arrangements that are artificial.\n(2) The rules in this Part are collectively to be known as “the general anti-avoidance rule”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 62 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/62",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}