{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184D",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184D.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/184D",
  "kind": "section",
  "number": "184D",
  "heading": "Sections 184A and 184B: meaning of “tax advantage”",
  "text": "For the purposes of sections 184A and 184B, “tax advantage” means—\n(a) relief or increased relief from corporation tax,\n(b) repayment or increased repayment of corporation tax,\n(c) the avoidance or reduction of a charge to corporation tax or an assessment to corporation tax, or\n(d) the avoidance of a possible assessment to corporation tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/184D",
    "retrieved_at": "2026-10-29T09:36:15.270072+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."
}