Section 81H Proceedings in connection with the general anti-avoidance ruleF1
In proceedings before a court or the tribunal in connection with the general anti-avoidance rule, it is for WRA to show—
(a)
that there is an artificial tax avoidance arrangement, and
(b)
that the adjustments made (or to be made) to counteract the tax advantage arising from the arrangement are just and reasonable.
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