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Legislation

Finance Act 2004

Crossheading Transfer pricing

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Section 30 Provision not at arm’s length: transactions between UK taxpayers etc
Section 31 Exemptions for dormant companies and small and medium-sized enterprises
Section 32 Special applications of paragraph 6 of Schedule 28AA to the Taxes Act 1988

Transfer pricing
Exemptions for dormant companies and small and medium-sized enterprises

Section 31 | Exemptions for dormant companies and small and medium-sized enterprises

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed