SolvedCrossheading Anti-avoidance: Wales
From legislation.gov.uk
Contents
- Section 63F Artificial non-domestic rating avoidance arrangements: introduction
- Section 63G Meaning of “advantage”
- Section 63H Meaning of “artificial”
- Section 63I Liability to non-domestic rating: local lists
- Section 63J Liability to non-domestic rating: central lists
- Section 63K Liability to non-domestic rating: notification
- Section 63L Appeals to valuation tribunal
- Section 63M Penalties