Artificial tax avoidance arrangements Artificial tax avoidance arrangementsF1
- 81BTax avoidance arrangements
- 81CArtificial tax avoidance arrangements
- 81DMeaning of ““tax”” and “tax advantage
Annotations
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
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
Notes on Part 3A
Textual amendments
- F2
Words in Pt. 3A heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 34