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Legislation

Finance Act 2016

Crossheading General anti-abuse rule

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Section 156 General anti-abuse rule: provisional counteractions
Section 157 General anti-abuse rule: binding of tax arrangements to lead arrangements
Section 158 General anti-abuse rule: penalty

PART 10 Tax avoidance and evasion
Crossheading General anti-abuse rule

Crossheading General anti-abuse rule

From legislation.gov.uk

Contents

Section 156 General anti-abuse rule: provisional counteractions
Section 157 General anti-abuse rule: binding of tax arrangements to lead arrangements
Section 158 General anti-abuse rule: penalty