Finance Act 2004 (c. 12)

SCHEDULES

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

Finance Act 1998 U.K.

Introductory U.K.

9 U.K. The Finance Act 1998 (c. 36) is amended as follows.

Scope of enquiry U.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. ”.