Tax Collection and Management (Wales) Act 2016 (anaw6)

[F1 PART 3A E+W GENERAL ANTI-AVOIDANCE RULE

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

Artificial tax avoidance arrangements E+W

81D Meaning of ““tax”” and “tax advantage E+W

For the purposes of this Part—

• “"tax”” (“"treth”") means any devolved tax;

• “"tax advantage”” (“"mantais drethiannol”") means—

  (a)

  relief or increased relief from tax,

  (b)

  repayment or increased repayment of tax,

  (c)

  avoidance or reduction of a charge to tax,

  (d)

  deferral of a payment of tax or advancement of a repayment of tax, F2 ...

  (e)

  avoidance of an obligation to deduct or account for tax [F3 , and

  (f)

  tax credit or increased tax credit.]]

Textual Amendments

F2 Word in s. 81D omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 17(a)

F3 Words in s. 81D inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 17(b)