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Section 184D: Sections 184A and 184B: meaning of "tax advantage"

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Part VI: Companies, oil, insurance etc. — Chapter I: Companies

For the purposes of sections 184A and 184B, "tax advantage" means—

relief or increased relief from corporation tax,
repayment or increased repayment of corporation tax,
the avoidance or reduction of a charge to corporation tax or an assessment to corporation tax, or
the avoidance of a possible assessment to corporation tax.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.