SCHEDULES
F1SCHEDULE 43AProcedural requirements: pooling notices and notices of binding
Annotations:
Amendments (Textual)
Notices may be given on assumption that tax advantage does arise
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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 F2....
2
Accordingly, any notice given by a designated HMRC officer under this Schedule may be expressed to be given on the assumption that a tax advantage does arise (without conceding that it does).
Sch. 43A inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(2)