There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 170.
(1)A person to whom a transfer pricing notice is given may appeal against the decision to give the notice, but only [F1on one of the following grounds—
(a)that the condition in section 167A(1)(b) is not met, or
(b)that the condition in section 168(1)(a) is not met.]
(2)Any such appeal must be brought by giving written notice of appeal to the officer of Revenue and Customs identified in the notice in accordance with section 169(4).
(3)The notice of appeal must be given before the end of the period of 30 days beginning with the day on which the transfer pricing notice is given.
Textual Amendments
F1Words in s. 170(1) substituted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 5
Modifications etc. (not altering text)
C1Ss. 166-171 excluded (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 542(2), 1184(1) (with Sch. 2)
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