Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 5 – the General Anti-Avoidance Rule
Counteracting tax advantages
Section 71 – Assumption of tax advantage
107.This section gives a designated officer power to give a taxpayer a notice under section 68 and section 69 where the designated officer thinks that a tax advantage in relation to the devolved taxes might have arisen to the taxpayer. Subsection (2) makes clear that this enables a designated officer to send a notification to a taxpayer on the assumption that a tax advantage does arise.
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