Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Revenue Scotland and Tax Powers Act 2014 section 64
Meaning of "artificial"
Section 64 defines when a tax avoidance arrangement is considered "artificial" for the purposes of the general anti-avoidance rule, setting out two alternative conditions and providing indicators to guide that assessment.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.