Guidance in relation to part 3A section 81 of the Tax Collection and Management (Wales) Act 2016 in relation to the general anti-avoidance rule.
Canllawiau yn ymwneud â rhan 3A adran 81 o’r Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 mewn perthynas â rheol gwrth-osgoi cyffredinol.