Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Part 4: Transfer pricing

Chapter 8: Supplementary provisions and interpretation of Part
Section 209: Determinations exempt from requirement for Commissioners’ sanction

416.This section sets out the circumstances in which a Commissioners’ sanction under section 208 is not required. It is based on section 110(5) to (7) of FA 1998.