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Legislation
Taxation (International and Other Provisions) Act 2010

Chapter 3 Assessment

  • Section 217F Preliminary notices
  • Section 217G Representations by the company
  • Section 217H Assessment
  • Section 217I Amendment of company tax return by company
  • Section 217J Amendment of assessment by HMRC
  • Section 217K No postponement except before assessment is finalised for tax on same profits
  • Section 217L Closure notices: rules relating to period for amendments
  • Section 217M Appeal against assessment
  • Section 217N Review of assessment
  • Section 217P Settling of appeal by agreement
  • Section 217Q No repayment
  • Section 217R Exclusion of reliefs, deductions and set-offs
  • Section 217S Assessment otherwise than at UTPP rate: no deduction for excess losses
  1. Chapter 3 · Assessment
  2. No repayment

Section 217Q | No repayment

From legislation.gov.uk

No claim may be made under section 59DA of TMA 1970 (repayment in advance of liability being established) or regulations under section 59E of that Act for the repayment of any amount of corporation tax charged on unassessed transfer pricing profits assessed under this Part at the UTPP rate.

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