Revenue Scotland and Tax Powers Act 2014

71Assumption of tax advantage

This section has no associated Explanatory Notes

(1)A designated officer may give a notice under section 68 or 69 where the officer considers that a tax advantage might have arisen to the taxpayer.

(2)Accordingly, any notice given by a designated officer under section 68 or 69 may be expressed to be given on the assumption that the tax advantage does arise (without agreeing that it does).