218 Meaning of “advance pricing agreement”
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 5 Advance Pricing Agreements

218  Meaning of “advance pricing agreement”

(1)     In this Part “advance pricing agreement” means a written agreement that—

(a)     is made by the Commissioners with any person (“A”) as a consequence of an application by A under section 223,

(b)     relates to one or more of the matters mentioned in subsection (2), and

(c)     declares that it is an agreement made for the purposes

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