# Non-Domestic Rates (Scotland) Act 2020, Section 38: Meaning of “advantage”


(1) An “advantage”, in relation to non-domestic rates, includes in particular—
(a) avoidance of a possible assessment,
(b) remission,
(c) relief (or increased relief),
(d) repayment (or increased repayment),
(e) deferral of a payment or advancement of a repayment.
(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.

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Source: https://www.legislation.gov.uk/asp/2020/4/section/38 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.