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Taxation (International and Other Provisions) Act 2010

Chapter 2 Conditions for being assessed

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Section 217C Conditions for being assessed under this Part at the UTPP rate
Section 217D Effective tax mismatch outcome
Section 217E Tax design condition

Part 4A Assessment of unassessed transfer pricing profits
Chapter 2 Conditions for being assessed

Chapter 2 Conditions for being assessed

From legislation.gov.uk

Contents

Section 217C Conditions for being assessed under this Part at the UTPP rate
Section 217D Effective tax mismatch outcome
Section 217E Tax design condition