S.L. 123.219 чл. 11Anti-abuse provisions.        Cap. 372.

(1) Where any person, in order to obtain benefits under these rules, makes use of artificial arrangements, the Commissioner shall by order in writing, determine the liability to tax of the said person, 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 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 the said Act relating to objections and appeals shall apply mutatis mutandis.