(1)Subsection (2) applies if—
(a)a relevant notice (see section 190) is given to any person,
(b)the notice, or anything contained in it, takes account of a transfer-pricing determination, and
(c)it appears to an officer that there is a person (“DP”) who is or may be a disadvantaged person by reference to the subject-matter of the determination.
(2)The officer must give to DP a notice containing particulars of the determination.
(3)A contravention of subsection (2) does not affect the validity—
(a)of the relevant notice, or
(b)of any determination to which the notice relates.
(4)For the purposes of this section, a person is a disadvantaged person by reference to the subject-matter of a transfer-pricing determination if (and only if) the person—
(a)is entitled, in consequence of the making of the determination, to make or amend a claim under section 174, or
(b)will be entitled, because of section 212(3), to be a party to any proceedings on an appeal relating to the determination.
(5)In this section—
“officer” means officer of Revenue and Customs, and
“transfer-pricing determination” means a determination of an amount that is to be brought into account for tax purposes in respect of—
any assumption made under section 147(3) or (5), or
any advance-pricing-agreement assumptions (see section 222(6)).
(1)If there is a contravention of section 185(2), the Commissioners must consider whether, as a result of the contravention, any person has been prejudiced with respect to the making or amendment of a claim under section 174.
(2)Subsection (3) applies if—
(a)there is a contravention of section 185(2), or
(b)a notice required by section 185(2) is given after the relevant notice concerned.
(3)The Commissioners may, if they think fit, treat the period for the making or amendment of a claim under section 174 in the case concerned as extended by such further period as appears to them to be appropriate.
(4)In this section “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.