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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 1 Basic transfer-pricing rule

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Section 146 Application of this Part
Section 147 Tax calculations to be based on arm's length, not actual, provision
Section 148 The “participation condition”
Section 148A Participation condition treated as met: transfer pricing notice

Part 4 Transfer pricing
CHAPTER 1 Basic transfer-pricing rule

CHAPTER 1 Basic transfer-pricing rule

From legislation.gov.uk

Contents

Section 146 Application of this Part
Section 147 Tax calculations to be based on arm's length, not actual, provision
Section 148 The “participation condition”
Section 148A Participation condition treated as met: transfer pricing notice