Timing and quantifying rules - Financial arrangements rules - Consideration when anti-avoidance provision applies
EW 56: Natural person
You could also call this:
“This provision about individual taxpayers and anti-avoidance rules has been removed”
This section of the law, called EW 56, used to be about a ‘Natural person’ in relation to ‘Consideration when anti-avoidance provision applies’ for the Income Tax Act 2007. However, it has been removed from the law. The government took it out on 1 April 2009. They did this through a change made by another law called the Taxation (Business Tax Measures) Act 2009.
