220 Effect of agreement on party to it
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

220  Effect of agreement on party to it

(1)     Subsection (2) applies if a chargeable period is one to which an advance pricing agreement relates.

(2)     The Tax Acts have effect in relation to the chargeable period as if, in the case of the person with whom

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