222 Effect of agreement on non-parties
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

222  Effect of agreement on non-parties

(1)     Subsections (2), (5) and (6) apply if—

(a)     an advance pricing agreement has effect in relation to any provision (“the actual provision”) made or imposed as between any person (“A”) and another (“B”), and

(b)     section 220(2) has the effect in A's case of requiring a question relating to the

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