17. In section 81D of TCMA(1) (definitions relating to the general anti-avoidance rule), in the definition of “tax advantage”—
(a)omit the “and” after paragraph (d);
(b)at the end of paragraph (e) insert
“, and
(f)tax credit or increased tax credit.”
(1)
Section 81D was inserted by section 66 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.