Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 4: Transfer pricing
Chapter 4: Position, if only one affected person potentially advantaged, of other affected person
Section 178: Meaning of “return” in sections 176 and 177
365.This section provides the interpretation of “return” in sections 176 and 177. It is based on paragraph 6(7) of Schedule 28AA of ICTA.
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