{
  "url": "https://openlegislation.uk/finance-act-2013/section-208",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-208.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/208",
  "kind": "section",
  "number": "208",
  "heading": "Meaning of “tax advantage”",
  "text": "A “tax advantage” includes—\n(a) relief or increased relief from tax,\n(b) repayment or increased repayment of tax,\n(c) avoidance or reduction of a charge to tax or an assessment to tax,\n(d) avoidance of a possible assessment to tax,\n(e) deferral of a payment of tax or advancement of a repayment of tax, and\n(f) avoidance of an obligation to deduct or account for tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/208",
    "retrieved_at": "2026-10-28T17:02:16.948797+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}