Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 5 – the General Anti-Avoidance Rule
Counteracting tax advantages
Section 69 – Final notice to taxpayer of counteraction of tax advantage
104.This section provides that where a taxpayer has been sent a notice under section 63(1), after the period for making representations about the notice has expired, the designated officer must provide the taxpayer with another written notice setting out whether or not the tax advantage arising from the tax avoidance arrangement is to be counteracted as proposed in the earlier notice.
- Previous
- Explanatory Notes Table of contents
- Next