[63H Meaning of “artificial”]
Local Government Finance Act 1988 (1988 c 41) | Legislation

[63H  Meaning of “artificial”]

[(1)     For the purposes of sections 63F to 63M, an arrangement is artificial if—

(a)     it is of a type specified by the Welsh Ministers by regulations, and

(b)     where subsection (3) applies, no determination has been made in relation to the (particular) arrangement.

(2)     The regulations may only specify a type of arrangement if making an arrangement

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