SolvedPart 5 Advance pricing agreements
From legislation.gov.uk
Contents
- Section 218 Meaning of “advance pricing agreement”
- Section 219 Meaning of “associate” in section 218(2)(e)
- Section 220 Effect of agreement on party to it
- Section 221 Effect of revocation of agreement or breach of its conditions
- Section 222 Effect of agreement on non-parties
- Section 223 Application for agreement
- Section 224 Provision in agreement about years ended or begun before agreement made
- Section 225 Modification and revocation of agreement
- Section 226 Annulment of agreement for misrepresentation
- Section 227 Penalty for misrepresentation in connection with agreement
- Section 228 Party to agreement: duty to provide information
- Section 229 Modifications of agreement for double taxation purposes
- Section 230 Interpretation of Part: meaning of “Commissioners” and “officer”