# Finance Act 2013, Paragraph 3

Extent: E+W+S+N.I.

(1) If a designated HMRC officer considers—
(a) that a tax advantage has arisen to a person (“the taxpayer”) from tax arrangements that are abusive, and
(b) that the advantage ought to be counteracted under section 209,
the officer must give the taxpayer a written notice to that effect.
(2) The notice must—
(a) specify the arrangements and the tax advantage,
(b) explain why the officer considers that a tax advantage has arisen to the taxpayer from tax arrangements that are abusive,
(c) set out the counteraction that the officer considers ought to be taken,
(d) inform the taxpayer of the period under paragraph 4 for making representations, and
(e) explain the effect of—
(i) paragraphs 5 and 6, and
(ii) sections 209(8) and (9) and 212A.
(3) The notice may set out steps that the taxpayer may take to avoid the proposed counteraction.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.