法律英语词汇“anti-avoidance provisions”的翻译、意思、用法、释义-法律词典

单词

anti-avoidance provisions

释义

anti-avoidance provisions
A cluster of statutory provisions designed to stop certain arrangements that would otherwise reduce the taxpayer’s tax liability. The main anti-avoidance provisions concern:

• deep discounted securities (Income Tax (Trading and Other Income) Act 2005 s 427);

• manufactured dividends (Corporation Taxes Act 2010 s 780–804);

• transactions in securities (Corporation Taxes Act 2010 s 731–751);

• sale of future income to a company in exchange for a capital sum (Corporation Tax Act 2010 s 752–757).

From 2013 statute provides a General Anti-Abuse Rule aimed at negating any tax advantage arising from “abusive action”. See also accounting practice; tax avoidance.

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