SCHEDULES
SCHEDULE 2Profits arising from the exploitation of patents etc
PART 2Amendments of TIOPA 2010
5
In section 170 (appeals against transfer pricing notices), in subsection (1), for the words from “on the ground that” to the end substitute
on 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.