Part 4Transfer pricing

CHAPTER 4Position, if only one affected person potentially advantaged, of other affected person

Claim by affected person who is not advantaged

178Meaning of “return” in sections 176 and 177

(1)In sections 176 and 177 “return” means—

(a)any return required to be made under TMA 1970 or under Schedule 18 to FA 1998 for income tax or corporation tax purposes, or

(b)any voluntary amendment of a return within paragraph (a).

(2)In subsection (1)(b) “voluntary amendment” means—

(a)an amendment under section 9ZA or 12ABA of TMA 1970 (amendment of personal, trustee or partnership return by taxpayer), or

(b)an amendment under Schedule 18 to FA 1998 other than one made in response to the giving of a relevant notice (see section 190).