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Contents page 1-6 Last page
1. General anti tax-avoidance principle
2. Meaning of “tax arrangements”
3. Meaning of “tax avoidance”
4. Meaning of “tax advantage”
5. Counteracting the tax advantages
6. Proceedings before a court or tribunal
7. Application for clearance of transactions
8. Effect of clearance notification under section 7
9. Power to obtain information
10. Interpretation
11. Financial provisions
12. Short title, commencement and extent
