TIOPA 2010
42In section 171(5) (tax returns where transfer pricing notice given), in paragraph (a) of the definition of “tax return”, after “12AA of” insert “, or regulations under paragraph 10 of Schedule A1 to,”.
42In section 171(5) (tax returns where transfer pricing notice given), in paragraph (a) of the definition of “tax return”, after “12AA of” insert “, or regulations under paragraph 10 of Schedule A1 to,”.