http://www.legislation.gov.uk/asp/2014/16/section/69/notesExplanatory Notes to Revenue Scotland and Tax Powers Act 2014Scottish GovernmentenKing's Printer for Scotland2015-08-04
<Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation>
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24 September 2014
The Act<CitationSubRef id="c00215" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/5" CitationRef="c00001" SectionRef="part-5">Part 5</CitationSubRef> – the General Anti-Avoidance RuleCounteracting tax advantages
<CitationSubRef id="c00259" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/69" CitationRef="c00001" SectionRef="section-69">Section 69</CitationSubRef> – Final notice to taxpayer of counteraction of tax advantage
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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.