Section 63G | Meaning of “advantage”

For the purposes of sections 63F to 63M, “an advantage” means the avoidance or reduction of liability to non-domestic rating, by means of (among other things)—^F1

(a)avoidance of an assessment;^F1

(b)remission;^F1

(c)relief (or increased relief);^F1

(d)repayment (or increased repayment);^F1

(e)deferral of a payment.^F1