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Non-Domestic Rates (Scotland) Act 2020
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38Meaning of “advantage”
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(1)An “advantage”, in relation to non-domestic rates, includes in particular—
(a)avoidance of a possible assessment,
(b)remission,
(c)relief (or increased relief),
(d)repayment (or increased repayment),
(e)deferral of a payment or advancement of a repayment.
(2)In determining whether a non-domestic rates avoidance arrangement has resulted in an advantage, regard may be had to the amount of non-domestic rates that would have been payable in the absence of the arrangement.
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