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SCHEDULES

SCHEDULE 5U.K.Provision not at arm’s length: related amendments

Finance Act 1998U.K.

Scope of enquiryU.K.

10(1)In Schedule 18 (company tax returns, assessments and related matters) paragraph 25 is amended as follows.U.K.

(2)In sub-paragraph (1), for the words following paragraph (b) substitute— “ and also extends to consideration of whether to give the company a transfer pricing notice under paragraph 5C of Schedule 28AA to the Taxes Act 1988 (provision not at arm’s length: medium-sized enterprise). But this is subject to the following limitation. ”.