“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.