# Finance Act 2013, Section 208: Meaning of “tax advantage”


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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/208 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-208
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.