Policy paper

Technical and procedural amendments to the General Anti-Abuse Rule

This measure introduces some minor technical and procedural amendments to the General Anti-Abuse Rule (GAAR) to ensure it operates effectively.

Documents

Details

The new protective GAAR notice will have effect in relation to notices issued on or after Royal Assent. The amendments will have no impact on Provisional Counteraction Notices issued before the date of Royal Assent.

Read the Technical note for General Anti-Abuse Rule amendments announced at Budget 2018.

Published 11 July 2019