Ireland's General Anti-Avoidance Rule and the Rule of Irish Law
12.4Definitions in the UK GAAR
The definitions in the GAAR are spread over a number of sections of the GAAR itself. Section 206(1) notes that “This Part has effect for the purpose of counteractin...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.