176 Claims under section 174: advantaged person must have made return
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

176  Claims under section 174: advantaged person must have made return

(1)     A claim may not be made under section 174 unless a calculation has been made in the case of the advantaged person on the basis that the arm's length provision was made or imposed

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