General Anti-Abuse Rule means (a) the legislation in Part 5 of the Finance Act 2013; and (b) any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions;
General Anti-Abuse Rule means (a) the legislation in Part 5 of the Finance Xxx 0000; and (b) any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions;
General Anti-Abuse Rule has the meaning given to it in paragraph 6.3 of Schedule 12 (Financial Covenants and Bonds);
Examples of General Anti-Abuse Rule in a sentence
Since 17 July 2013 a General Anti-Abuse Rule has been in operation in the UK.
Tax avoiders who fall foul of the General Anti-Abuse Rule (GAAR) will suffer a penalty set at 60% of the tax due.
In this case it will only be achieved if all Member States adopt the common General Anti-Abuse Rule as recommended by the Commission in December 2012.
Since 2013 a General Anti-Abuse Rule has been in operation in the UK.
Since 17 July 2013, a General Anti-Abuse Rule has been in operation in the UK.
More Definitions of General Anti-Abuse Rule
General Anti-Abuse Rule means the further competition procedure described in paragraph 2 of Framework Schedule 5 (Call Off Procedure); means the legislation in Part 5 of the Finance Xxx 0000 and any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions;
General Anti-Abuse Rule means the legislation in Part 5 of the Finance Xxx 0000; and any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions;
General Anti-Abuse Rule the legislation in Part 5 of the Finance Act 2013; and any future legislation introduced into Parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions;
General Anti-Abuse Rule means (a) the legislation in Part 5 of the Finance Act 2013; and (b) any
General Anti-Abuse Rule has the meaning given to it in Framework Schedule 1 (Definitions);
General Anti-Abuse Rule has the meaning given to it in DPS Schedule 1 (Definitions);
General Anti-Abuse Rule means (a) the legislation in Part 5 of the Finance Xxx 0000; and (b) any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions. “Good Industry Practice” at any time the exercise of that degree of care, skill, diligence, prudence, efficiency, foresight and timeliness which would be reasonably expected at such time from a leading and expert supplier of services similar to the Services to a customer like DFID, such supplier seeking to comply with its contractual obligations in full and complying with applicable Laws;