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Taxation (International and Other Provisions) Act 2010

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 183: Giving effect to section 182 claims

376.This section gives rules applicable to a section 182 claim. It is based on paragraph 6C(6) to (9) of Schedule 28AA to ICTA.

377.Subsection (1) means that a section 182 claim is made outside the rules applied by Schedule 18 to FA 1998 to company tax returns and assessments as the claim relates to the deduction of tax.

378.Because the claim may be made before a section 176 calculation has been made, subsection (3) allows claims to be treated as if they were consistent with the eventual calculation.

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