F1PART 3AGENERAL ANTI-AVOIDANCE RULE
Artificial tax avoidance arrangements
81DMeaning of ““tax”” and “tax advantage
For the purposes of this Part—
“"tax”” (“"treth”") means any devolved tax;
“"tax advantage”” (“"mantais drethiannol”") means—
(a)
relief or increased relief from tax,
(b)
repayment or increased repayment of tax,
(c)
avoidance or reduction of a charge to tax,
(d)
deferral of a payment of tax or advancement of a repayment of tax, F2...
(e)
avoidance of an obligation to deduct or account for tax F3, and
(f)
tax credit or increased tax credit.