tax avoidance scheme definition
tax avoidance scheme means any scheme if one of the purposes of a person in entering into the scheme is the avoidance or reduction of any person’s liability to tax under this Act.
tax avoidance scheme means a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax, and
tax avoidance scheme means a scheme where the person who has, or one or more of the persons who have, entered into or carried out the scheme or a part of the scheme did so for the purpose of securing:
More Definitions of tax avoidance scheme
tax avoidance scheme means any transaction where one of the main purposes of a person in entering into the transaction is the avoidance or reduction of any person’s liability to tax under the ITO.