{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-7.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/17/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "“Tax advantage”, in relation to an indirect tax other than VAT, means—\n(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, an assessment of tax or a liability to pay tax,\n(d) avoidance of a possible assessment to tax or liability to pay tax,\n(e) deferral of a payment of tax or advancement of a repayment of tax, or\n(f) avoidance of an obligation to deduct or account for tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 17 para. 7 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/7",
    "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."
}