# Revenue Scotland and Tax Powers Act 2014, Section 71: Assumption of tax advantage


(1) A designated officer may give a notice under section 68 or 69 where the officer considers that a tax advantage might have arisen to the taxpayer.
(2) Accordingly, any notice given by a designated officer under section 68 or 69 may be expressed to be given on the assumption that the tax advantage does arise (without agreeing that it does).

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Source: https://www.legislation.gov.uk/asp/2014/16/section/71 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.