{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-65",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-65.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/65",
  "kind": "section",
  "number": "65",
  "heading": "Meaning of “tax advantage”",
  "text": "(1) A “tax advantage” includes in particular—\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 or an assessment to tax,\n(d) avoidance of a possible assessment to tax, and\n(e) deferral of a payment of tax or advancement of a repayment of tax.\n(2) In determining whether a tax avoidance arrangement has resulted in a tax advantage, regard may be had to the amount of tax that would have been payable in the absence of the arrangement.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 65 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/65",
    "retrieved_at": "2026-10-29T20:14:01.828273+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."
}