Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 4: Transfer pricing
Chapter 6: Balancing payments
Section 197: Qualifying conditions for purposes of section 198
400.This section provides the qualifying conditions for section 198. It is based on paragraphs 1A(7), (9) and (10) and 7C(1) of Schedule 28AA to ICTA.
- Previous
- Explanatory Notes Table of contents
- Next