Related Commentary  Related HMRC Manuals

1139(1)  This section has effect for the purposes of the provisions of the Corporation Tax Acts which apply this section.

1139(2)  “Tax advantage” means–

aa relief from tax or increased relief from tax,

ba repayment of tax or increased repayment of tax,

cthe avoidance or reduction of a charge to tax or an assessment to tax,

dthe avoidance of a possible assessment to tax,

dathe avoidance or reduction of a charge or assessment to a charge under Part 9A of TIOPA 2010 (controlled foreign companies),

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