Section 184D Sections 184A and 184B: meaning of “tax advantage”F1

For the purposes of sections 184A and 184B, “tax advantage” means—

(a)

relief or increased relief from corporation tax,

(b)

repayment or increased repayment of corporation tax,

(c)

the avoidance or reduction of a charge to corporation tax or an assessment to corporation tax, or

(d)

the avoidance of a possible assessment to corporation tax.

Annotations

F1: Ss. 184A-184F and cross-heading inserted (with effect in accordance with s. 70(6)-(8) of the amending Act) by Finance Act 2006 (c. 25), s. 70(2) (with s. 70(10)-(11))