Part 4Transfer pricing
CHAPTER 4Position, if only one affected person potentially advantaged, of other affected person
Alternative way of claiming if a security is involved
183Giving effect to section 182 claims
1
A section 182 claim is not a claim within paragraph 57 or 58 of Schedule 18 to FA 1998 (company tax returns, assessments and related matters).
2
Accordingly, paragraph 59 of that Schedule (application of Schedule 1A to TMA 1970) has effect in relation to a section 182 claim.
3
If—
a
a section 182 claim is made before a calculation within section 176(1) has been made,
b
such a calculation is subsequently made, and
c
the claim is not consistent with the calculation,
the affected persons are to be treated as if (instead of the claim actually made) a claim had been made that was consistent with the calculation.
4
All such adjustments are to be made (including by the making of assessments) as are required to give effect to subsection (3).
5
Subsection (4) has effect despite any limit on the time within which any adjustment may be made.