210 The requirement for the Commissioners' sanction
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

210  The requirement for the Commissioners' sanction

(1)     Subsection (2) applies in relation to a transfer-pricing determination made for a purpose specified in section 208(3)(a) to (d) if, under section 208(1), the determination requires the Commissioners' sanction.

(2)     If the closure notice, or notice under section 30B(1) of TMA 1970, is given to a person—

(a)     without the determination, so far as it is taken into account in the notice, having been approved by the Commissioners, or

(b)     without a copy of the Commissioners'

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