Professional Anti-avoidance

IT MAY BE just me but I find that the statutory provisions I most often refer to tend to be in a part of the legislation headed 'miscellaneous' or 'supplementary provisions'. Whilst the heading might make sense when the legislation is viewed holistically this often means that a cursory glance through the contents of an Act can be a dangerous short cut.

One example but by no means the only one is the set of anti-avoidance provisions in section 775 et seq Taxes Act 1988. Whilst they are in a section of the Act (Part XVII) helpfully called 'tax avoidance' these provisions are part of Chapter VI which is simply called 'miscellaneous'. Further the sub-chapter containing these provisions is even less helpfully headed 'other provisions'. These are hardly as attention seeking as the headings to other anti-avoidance provisions for example 'change in...