40U.K.In section 171 (tax returns where transfer pricing notice given), after subsection (2) insert—
“(2A)Subsection (2) does not apply to a partial closure notice which does not relate to any matter to which the transfer pricing notice relates.”
40U.K.In section 171 (tax returns where transfer pricing notice given), after subsection (2) insert—
“(2A)Subsection (2) does not apply to a partial closure notice which does not relate to any matter to which the transfer pricing notice relates.”