Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Taxation (International and Other Provisions) Act 2010

Part 5 Advance pricing agreements

  • 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”
  1. Part 5 · Advance pricing agreements
  2. Application for agreement

Section 223 | Application for agreement

From legislation.gov.uk

(1)For the purposes of section 218(1)(a), an application by a person (“A”) is an application under this section if it complies with subsections (2) to (5).

(2)It must be an application to the Commissioners for the clarification by agreement of the effect in A's case of provisions by reference to which questions relating to any one or more of the matters mentioned in section 218(2) are to be, or might be, determined.

(3)It must set out A's understanding of what would in A's case be the effect, in the absence of any agreement, of the provisions in relation to which clarification is sought.

(4)It must set out the respects in which it appears to A that clarification is required in relation to those provisions.

(5)It must set out how A proposes that matters should be clarified in a manner consistent with the understanding mentioned in subsection (3).

PreviousNext
PrivacyTerms