- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Revenue Scotland and Tax Powers Act 2014
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Nodweddion Uwch
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
69Final notice to taxpayer of counteraction of tax advantage
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Nodiadau Esboniadol
(1)The designated officer must, after the expiry of the period in which representations may be made under section 68, give the taxpayer a notice setting out whether the tax advantage arising from the tax avoidance arrangement is to be counteracted under the general anti-avoidance rule.
(2)If the notice states that a tax advantage is to be counteracted, the notice must also set out—
(a)the adjustments required to give effect to the counteraction, and
(b)if relevant, any steps that the taxpayer is required to take to give effect to it and the period within which those steps must be taken.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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