Part 2U.K.Transfer pricing and advance pricing agreements
Corporation Tax Act 2009 (c. 4)U.K.
136U.K.In section 452(1)(a) and (3)(a) (exchange gains and losses where loan not on arm's length terms) for “paragraph 6D(2) of Schedule 28AA to ICTA” substitute “ section 192(1) of TIOPA 2010 ”.