318 Interpretation of Part 7
Finance Act 2004 (2004 c 12) | Legislation

318  Interpretation of Part 7

(1)     In this Part—

“advantage”, in relation to any tax, means—

(a)     relief or increased relief from, or repayment or increased repayment of, that tax, or the avoidance or reduction of a charge to that tax or an assessment to that tax or the avoidance of a possible assessment to that tax,

(b)     the deferral of any payment of tax or the advancement of any repayment of tax, or

(c)     the avoidance of any obligation to deduct

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