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Revenue Scotland and Tax Powers Act 2014

Section 65 – Meaning of “tax advantage”

89.This section sets out the criteria for determining whether a tax advantage exists or not. A tax advantage could consist of:

  • Relief or increased relief from tax

  • Repayment or increased repayment of tax

  • Avoidance or reduction of a charge to tax or an assessment to tax

  • Avoidance of a possible assessment to tax

  • Deferral of payment of tax or advancement of a repayment of tax.

90.These criteria are not exhaustive.

91.Subsection (2) provides that in determining whether a tax avoidance arrangement has resulted in a tax advantage, Revenue Scotland may take account of the amount of tax that would have been payable in the absence of the arrangement.

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