Commentary on Sections Part 7 – General Anti-Avoidance Rule Section 81D TCMA - Meaning of “tax” and “tax advantage”
93.This section gives the meaning of “tax” for this Part as being any devolved tax and the meaning of tax advantage as being:
	relief or increased relief from tax;
	repayment or increased repayment of tax;
	avoidance or reduction of a charge to tax;
	deferral of a payment of tax or advancement of a repayment of tax; and
	avoidance of an obligation to deduct or account for tax.