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 211: Restriction of right to appeal against Commissioners’ approval

419.This section provides that the Commissioners’ approval of a determination for the purposes of section 210(2) or (4) may not be questioned on an appeal. It is based on section 110(8) of FA 1998.