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Contents

  1. 1. General anti tax-avoidance principle

  2. 2. Meaning of “tax arrangements”

  3. 3. Meaning of “tax avoidance”

  4. 4. Meaning of “tax advantage”

  5. 5. Counteracting the tax advantages

  6. 6. Proceedings before a court or tribunal

  7. 7. Application for clearance of transactions

  8. 8. Effect of clearance notification under section 7

  9. 9. Power to obtain information

  10. 10. Interpretation

  11. 11. Financial provisions

  12. 12. Short title, commencement and extent

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