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.
Updates to this page
Published 11 July 2019