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 211: Restriction of right to appeal against Commissioners’ approval
419.This section provides that the Commissioners’ approval of a determination for the purposes of section 210(2) or (4) may not be questioned on an appeal. It is based on section 110(8) of FA 1998.
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