{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-17/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-17/paragraph-12.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/17/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "“Tax advantage” in relation to income tax or corporation tax",
  "text": "For the purposes of this Part, a “tax advantage” in relation to income tax or corporation tax includes—\n(a) 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;\n(f) avoidance of an obligation to deduct or account for tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/17/paragraph/12",
    "retrieved_at": "2026-10-29T08:57:50.927298+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}