208 The determinations which require the Commissioners' sanction
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Determinations requiring Commissioners' sanction

208  The determinations which require the Commissioners' sanction

(1)     A determination requires the Commissioners' sanction if it—

(a)     is a transfer-pricing determination made for any of the specified purposes, and

(b)     is not excepted by section 209 from the requirement for the Commissioners' sanction.

(2)     In subsection (1) “transfer-pricing determination” means a determination of an amount

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