{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-55",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-55.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/16/paragraph/55",
  "kind": "paragraph",
  "number": "55",
  "heading": null,
  "text": "In this Schedule “tax advantage” includes—\n(a) relief or increased relief from tax,\n(b) repayment or increased repayment of tax,\n(c) receipt, or advancement of a receipt, of a tax credit,\n(d) avoidance or reduction of a charge to tax, an assessment of tax or a liability to pay tax,\n(e) avoidance of a possible assessment to tax or liability to pay tax,\n(f) deferral of a payment of tax or advancement of a repayment of tax, and\n(g) 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/2017/32/schedule/16/paragraph/55",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}