SolvedCHAPTER 3 Exemptions from basic rule
From legislation.gov.uk
Contents
- Section 164A UK to UK Exemption
- Section 165 Exemption for dormant companies
- Section 166 Exemption for small and medium-sized enterprises
- Section 167 Small and medium-sized enterprises: exceptions from exemption
- Section 167A Small enterprises: exception from exemption: transfer pricing notice
- Section 168 Medium-sized enterprises: exception from exemption: transfer pricing notice
- Section 169 Giving of transfer pricing notices
- Section 170 Appeals against transfer pricing notices
- Section 171 Tax returns where transfer pricing notice given
- Section 172 Meaning of “small enterprise” and “medium-sized enterprise”
- Section 173 Meaning of “qualifying territory” and “non-qualifying territory”
- Section 173A Exchange gains and losses arising as a result of qualifying loan relationships and derivative contracts