S.L. 123.218 чл. 11Anti-abuse provisions.        Cap. 372. 8 [S.L.

(1) Where any person, in order to obtain any benefits under these rules, makes use of artificial arrangements, the Commissioner shall, by order in writing, determine the amount of tax that such person has to pay, for any year of assessment, in such manner and in such amount as may be necessary, in the circumstances of the case to nullify benefits obtained under these rules.

(2) A person who disagrees with an order served upon him in accordance with sub-rule (1) shall have the same rights to object to such order and to appeal from a decision of the Commissioner refusing that objection as if that order were an assessment issued in accordance with the Income Tax Management Act and the relevant provisions of that Act relating to objections and appeals shall apply mutatis mutandis.

SCHEDULE (rules 2 and 3)

Eligible offices

Part I

The following are the eligible offices with companies or other OFFICES AND TREASURY MANAGEMENT OPERATIONS 123.218 TAX

undertakings referred to in Part II: