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

For the purposes of sections 184A and 184B, “tax advantage” means—^F1

(a)relief or increased relief from corporation tax,^F1

(b)repayment or increased repayment of corporation tax,^F1

(c)the avoidance or reduction of a charge to corporation tax or an assessment to corporation tax, or^F1

(d)the avoidance of a possible assessment to corporation tax.^F1