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.
The Act Artificial tax avoidance arrangements Section 65 – Meaning of “tax advantage”