# Finance Act 2016, 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.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.