Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 4: Transfer pricing
Chapter 4: Position, if only one affected person potentially advantaged, of other affected person
Section 190: Meaning of “relevant notice”
388.This section gives the definition of “relevant notice” for the purposes of this Chapter. It is based on paragraphs 6(7) and 6C(10) of Schedule 28AA to ICTA and section 111(6) of FA 1998.
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