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Finance Act 2004

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Changes over time for: Cross Heading: Transfer pricing

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Point in time view as at 06/04/2020.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Transfer pricing. Help about Changes to Legislation

Transfer pricingU.K.

F130Provision not at arm’s length: transactions between UK taxpayers etcU.K.

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Textual Amendments

F1Ss. 30-32 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

F131Exemptions for dormant companies and small and medium-sized enterprisesU.K.

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Textual Amendments

F1Ss. 30-32 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

F132Special applications of paragraph 6 of Schedule 28AA to the Taxes Act 1988U.K.

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Textual Amendments

F1Ss. 30-32 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

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