Paragraph 7

In relation to taxes other than VAT, “tax advantage” includes—

(a)

relief or increased relief from tax,

(b)

repayment or increased repayment of tax,

(c)

receipt, or advancement of a receipt, of a tax credit,

(d)

avoidance or reduction of a charge to tax, an assessment of tax or a liability to pay tax,

(e)

avoidance of a possible assessment to tax or liability to pay tax,

(f)

deferral of a payment of tax or advancement of a repayment of tax, and

(g)

avoidance of an obligation to deduct or account for tax.