{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-81H",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-81H.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/81H",
  "kind": "section",
  "number": "81H",
  "heading": "Proceedings in connection with the general anti-avoidance rule",
  "text": "In proceedings before a court or the tribunal in connection with the general anti-avoidance rule, it is for WRA to show—\n(a) that there is an artificial tax avoidance arrangement, and\n(b) that the adjustments made (or to be made) to counteract the tax advantage arising from the arrangement are just and reasonable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/81H",
    "retrieved_at": "2026-10-29T20:18:13.778220+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."
}