Yn ddilys o 01/04/2015
71Assumption of tax advantageS
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Nodiadau Esboniadol
(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).