171 Tax returns where transfer pricing notice given
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

171  Tax returns where transfer pricing notice given

(1)     If a transfer pricing notice is given to a person (“T”), T may amend T's tax return for the purpose of complying with the notice at any time before the end of the period of 90 days beginning with—

(a)     the day on which the notice is given, or

(b)     if T appeals under section 170 against the decision to give the notice, the day on which the appeal is finally determined or abandoned.

(2)     If a transfer pricing notice is given in the case

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