Section 63G: Meaning of "advantage"

Local Government Finance Act 1988 · 1988 c. 41View on legislation.gov.uk

Part III: Non-Domestic Rating

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)—

avoidance of an assessment;
remission;
relief (or increased relief);
repayment (or increased repayment);
deferral of a payment.

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