Firstly, we are proposing to define a range of artificial avoidance arrangements, giving effect to the general anti-avoidance framework we have created.
Yn gyntaf, rydym yn cynnig diffinio ystod o drefniadau osgoi artiffisial, gan roi effaith i’r fframwaith gwrthweithio osgoi cyffredinol a sefydlwyd gennym.