# Revenue Scotland and Tax Powers Act 2014, Section 65: Meaning of “tax advantage”


(1) A “tax advantage” includes in particular—
(a) relief or increased relief from tax,
(b) repayment or increased repayment of tax,
(c) avoidance or reduction of a charge to tax or an assessment to tax,
(d) avoidance of a possible assessment to tax, and
(e) deferral of a payment of tax or advancement of a repayment of tax.
(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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/65 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.