[167A Small enterprises: exception from exemption: transfer pricing notice]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[167A  Small enterprises: exception from exemption: transfer pricing notice]

[(1)     Section 166(1) does not apply in relation to any provision made or imposed if—

(a)     the potentially advantaged person is a small enterprise for the chargeable period,

(b)     the person meets the condition in subsection (2), and

(c)     the Commissioners for

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