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(3) Maidir le cion nach measfaí maidir lena dhéanamh, dá ndéanfaí é a bhreithniú leis féin, go mbeadh mórdhochar do mheasúnú cuí nó do bhailiú cuí cánach chun críocha an ailt seo mar thoradh air, féadfar ar a shon sin é a mheas amhlaidh má tá forais réasúnacha amhrais ann gur cuid d’iompar áirithe é déanamh an chiona ar dóigh, nó ar dhóigh murach é a bhrath, go mbeadh mórdhochar do mheasúnú cuí nó do bhailiú cuí cánach mar thoradh air.
(3) An offence the commission of which, if considered alone, would not be regarded as resulting in serious prejudice to the proper assessment or collection of tax for the purposes of this section may nevertheless be so regarded if there are reasonable grounds for suspecting that the commission of the offence forms part of a course of conduct which is, or but for its detection would be, likely to result in serious prejudice to the proper assessment or collection of tax.