Modifications etc. (not altering text)
C1Pt. 5 extended (with effect in accordance with s. 10(7) of the amending Act) by National Insurance Contributions Act 2014 (c. 7), s. 10(1) (with s. 10(7))
A “tax advantage” includes—
(a)relief or increased relief from tax,
(b)repayment or increased repayment of tax,
(c)avoidance or reduction of a charge to tax or an assessment to tax,
(d)avoidance of a possible assessment to tax,
(e)deferral of a payment of tax or advancement of a repayment of tax, and
(f)avoidance of an obligation to deduct or account for tax.