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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. Modification and revocation of agreement

Section 225 | Modification and revocation of agreement

From legislation.gov.uk

(1)Subsection (2) applies if an advance pricing agreement provides for the modification, or revocation, of the agreement—

(a)by the Commissioners, or

(b)by an officer.

(2)The agreement may provide for the modification or revocation to take effect as from such time as the Commissioners or officer may determine.

(3)A time determined under subsection (2) may be (but need not be) a time before the modification is made or the agreement is revoked.

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