The anti-avoidance framework allows a financial penalty to be imposed for failure to pay an amount due in consequence of having made an artificial avoidance arrangement.
Mae’r fframwaith gwrthweithio osgoi yn caniatáu i gosb ariannol gael ei gosod am fethu â thalu swm sy’n ddyledus o ganlyniad i wneud trefniant osgoi artiffisial.