{
  "url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-38",
  "json_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-38.json",
  "legislation": "asp/2020/4",
  "legislation_title": "Non-Domestic Rates (Scotland) Act 2020",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020",
  "path": "section/38",
  "kind": "section",
  "number": "38",
  "heading": "Meaning of “advantage”",
  "text": "(1) An “advantage”, in relation to non-domestic rates, includes in particular—\n(a) avoidance of a possible assessment,\n(b) remission,\n(c) relief (or increased relief),\n(d) repayment (or increased repayment),\n(e) deferral of a payment or advancement of a repayment.\n(2) In determining whether a non-domestic rates avoidance arrangement has resulted in an advantage, regard may be had to the amount of non-domestic rates that would have been payable in the absence of the arrangement.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 38 in force at 5.11.2020 by S.S.I. 2020/327, sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2020/4/section/38",
    "retrieved_at": "2026-10-29T20:12:52.341261+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."
}