# Finance Act 2013, Paragraph 12


(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 ....
(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).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43A/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43A/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.