221 Effect of revocation of agreement or breach of its conditions
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

221  Effect of revocation of agreement or breach of its conditions

(1)     An advance pricing agreement does not have effect in accordance with section 220(2) in relation to any determination of a question if any of conditions A, B and C is met.

(2)     Condition A is that a time

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