# Finance (No. 2) Act 2017, Paragraph 7


“Tax advantage”, in relation to an indirect tax other than VAT, means—
(a) relief or increased relief from tax,
(b) repayment or increased repayment of tax,
(c) avoidance or reduction of a charge to tax, an assessment of tax or a liability to pay tax,
(d) avoidance of a possible assessment to tax or liability to pay tax,
(e) deferral of a payment of tax or advancement of a repayment of tax, or
(f) avoidance of an obligation to deduct or account for tax.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.