Finance Act 2004

Transfer pricing U.K.

F1 30 Provision not at arm’s length: transactions between UK taxpayers etc U.K.

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Textual Amendments

F1 Ss. 30-32 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with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)

F1 31 Exemptions for dormant companies and small and medium-sized enterprises U.K.

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Textual Amendments

F1 Ss. 30-32 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with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)

F1 32 Special applications of paragraph 6 of Schedule 28AA to the Taxes Act 1988 U.K.

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Textual Amendments

F1 Ss. 30-32 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with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)