Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 4: Transfer pricing
Chapter 8: Supplementary provisions and interpretation of Part
Section 209: Determinations exempt from requirement for Commissioners’ sanction
416.This section sets out the circumstances in which a Commissioners’ sanction under section 208 is not required. It is based on section 110(5) to (7) of FA 1998.
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