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Finance Act 2016

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This is the original version (as it was originally enacted).

“Tax advantage”: other taxes

7In relation to taxes other than VAT, “tax advantage” includes—

(a)relief or increased relief from tax,

(b)repayment or increased repayment of tax,

(c)receipt, or advancement of a receipt, of a tax credit,

(d)avoidance or reduction of a charge to tax, an assessment of tax or a liability to pay tax,

(e)avoidance of a possible assessment to tax or liability to pay tax,

(f)deferral of a payment of tax or advancement of a repayment of tax, and

(g)avoidance of an obligation to deduct or account for tax.

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