Finance Act 2004 (c. 12)

SCHEDULES

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

Income and Corporation Taxes Act 1988 U.K.

Assumptions for calculating chargeable profits etc: transfer pricing U.K.

4 U.K. In Schedule 24 to the Taxes Act 1988, paragraph 20 shall cease to have effect.