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Finance Act 2013
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- UK Public General Acts
- 2013 c. 29
- SCHEDULE 43
- Paragraph 13
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Notices may be given on assumption that tax advantage does arise
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13(1)A designated HMRC officer may give a notice, or do anything else, under this Schedule where the officer considers that a tax advantage might have arisen to the taxpayer.
(2)Accordingly, any notice given by a designated HMRC officer under this Schedule may be expressed to be given on the assumption that the tax advantage does arise (without agreeing that it does).
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