71Assumption of tax advantageS
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).
Commencement Information
I1S. 71 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)