Anti Avoidance Provisions

Business, Legal & Accounting Glossary

Definition: Anti Avoidance Provisions


Anti Avoidance Provisions

Quick Summary of Anti Avoidance Provisions


These are a cluster of statutory provisions intended to stop certain arrangements that would reduce a taxpayer’s tax liability.




What is the dictionary definition of Anti Avoidance Provisions?

Dictionary Definition


Anti-Avoidance provisions are a cluster of statutory provisions intended to stop certain arrangements that would reduce a taxpayer’s liability for tax.


Full Definition of Anti Avoidance Provisions


An anti-avoidance measure is a rule that prevents the reduction of tax by legal arrangements, where those arrangements are put in place purely to reduce tax, and would not otherwise be regarded as a reasonable course of action.

The main anti-avoidance provisions concern:

  • Dividend Stripping
  • Bond Washing
  • Manufactured Dividends
  • Transactions in Securities

Related Phrases


anti avoidance provisions
anti avoidance provisions income tax
anti tax avoidance provisions
anti-avoidance provisions
settlement anti-avoidance provisions


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May 18, 2024 https://payrollheaven.com/define/anti-avoidance-provisions/.
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https://payrollheaven.com/define/anti-avoidance-provisions/ (accessed: May 18, 2024).
American Psychological Association (APA):
Anti Avoidance Provisions. PayrollHeaven.com. Retrieved May 18, 2024
, from PayrollHeaven.com website: https://payrollheaven.com/define/anti-avoidance-provisions/

Definition Sources


Definitions for Anti Avoidance Provisions are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 4th July, 2019 | 0 Views.