(a) In this section and section 811A -
"the Acts" means -
(ii) the Capital Gains Tax Acts,
(iii) the Value-Added Tax Consolidation Act, 2010, and the enactments amending or extending that Act,
(iv) the Capital Acquisitions Tax Consolidation Act, 2003, and the enactments amending or extending that Act,
(v) [deleted]
(vi) the statutes relating to stamp duty, and
and any instruments made thereunder;
"business" means any trade, profession or vocation;
"notice of opinion" means a notice given by the Revenue Commissioners under subsection (6);
"tax" means any tax, duty, levy or charge which in accordance with the Acts is placed under the care and management of the Revenue Commissioners and any interest, penalty or other amount payable pursuant to the Acts;
"tax advantage" means -
(i) a reduction, avoidance or deferral of any charge or assessment to tax, including any potential or prospective charge or assessment, or
(ii) a refund of or a payment of an am
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