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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

Chapter 1 · Basic transfer-pricing rule
Application of this Part

Section 146 | Application of this Part

From legislation.gov.uk

This Part applies for—

(a)corporation tax purposes, and

(b)income tax purposes.