Rule 127 — Determination of consequences of impermissible avoidance arrangement
Parent Act Section(s): Section 181
Full Text
- Determination of consequences of impermissible avoidance arrangement.— For the purposes of section 181, where a part of an arrangement is declared to be an impermissible avoidance arrangement, the consequences in relation to tax shall be determined with reference to such part only.
Cross-References
Act Sections Referenced
Related Rules
- None
Practical Notes
[To be populated — interpretive notes, circular references, case law pointers]