There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 226.
(1)Subsection (6) applies if each of conditions A to D is met.
(2)Condition A is that the Commissioners and any person (“A”) have at any time purported to enter into an advance pricing agreement.
(3)Condition B is that, before that time, A fraudulently or negligently provided the Commissioners with information which was false or misleading.
(4)Condition C is that the information was so provided—
(a)for or in connection with the application to the Commissioners for the making of the agreement, or
(b)otherwise in connection with the preparation of the agreement.
(5)Condition D is that the Commissioners have notified A that the agreement is nullified by reason of the misrepresentation.
(6)The agreement is to be treated as never made.
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