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

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