# Tax Collection and Management (Wales) Act 2016, Section 81H: Proceedings in connection with the general anti-avoidance rule


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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/81H (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-81H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.