For the purposes of this Part—

• “"tax”” (“"treth”") means any devolved tax;

• “"tax advantage”” (“"mantais drethiannol”") means—

  1. a

     relief or increased relief from tax,

  2. b

     repayment or increased repayment of tax,

  3. c

     avoidance or reduction of a charge to tax,

  4. d

     deferral of a payment of tax or advancement of a repayment of tax, F2...

  5. e

     avoidance of an obligation to deduct or account for tax F3, and

  6. f

     tax credit or increased tax credit.