The Act Artificial tax avoidance arrangements Section 65 – Meaning of “tax advantage”
89.This section sets out the criteria for determining whether a tax advantage exists or not. A tax advantage could consist of:
	Relief or increased relief from tax
	Repayment or increased repayment of tax
	Avoidance or reduction of a charge to tax or an assessment to tax
	Avoidance of a possible assessment to tax
	Deferral of payment of tax or advancement of a repayment of tax.
90.These criteria are not exhaustive.
91.Subsection (2) provides that in determining whether a tax avoidance arrangement has resulted in a tax advantage, Revenue Scotland may take account of the amount of tax that would have been payable in the absence of the arrangement.