The 3 elements of this (“tax advantage”, “artificial” and “tax avoidance arrangements”) have been defined in the TCMA at sections 81D, 81C and 81B respectively.
Mae tair elfen hyn ("mantais dreth", "artiffisial" a "threfniadau osgoi treth") wedi eu diffinio yn y DCRhT yn adrannau 81D, 81C ac 81B yn y drefn honno.