{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-63",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-63.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/63",
  "kind": "section",
  "number": "63",
  "heading": "Tax avoidance arrangements",
  "text": "(1) An arrangement (or series of arrangements) is a tax avoidance arrangement if, having regard to all the circumstances, it would be reasonable to conclude that obtaining a tax advantage is the main purpose, or one of the main purposes, of the arrangement.\n(2) An “arrangement”—\n(a) includes any transaction, scheme, action, operation, agreement, grant, understanding, promise, undertaking or event (whether legally enforceable or not), and\n(b) may comprise one or more stages or parts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 63 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/63",
    "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."
}