# Taxation of Chargeable Gains Act 1992, Section 184D: Sections 184A and 184B: meaning of “tax advantage”


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.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/184D (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.