Part 2 Transfer Pricing and Advance Pricing Agreements
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 2 Transfer Pricing and Advance Pricing Agreements

Taxes Management Act 1970 (c 9)

106

TMA 1970 is amended as follows.

107

In section 9A(4)(b) (scope of enquiries) for “paragraph 5C of Schedule 28AA to the principal Act†substitute “section 168(1) of TIOPA 2010â€.

108

(1)     Amend the second column of the Table in section 98 (special returns etc) as follows.

(2)     Omit the entry for section 86(4) of FA 1999.

(3)     At the appropriate place insert—

“Section 228 of TIOPA 2010.â€

Income and Corporation Taxes Act 1988 (c 1)

109

ICTA is amended as follows.

110

Omit section 770A (which introduces Schedule 28AA).

111

Omit Schedule 28AA (transfer pricing).

Finance Act 1998 (c 36)

112

FA 1998 is amended as follows.

113

Omit section 110 (determinations requiring the sanction of the Commissioners for Her Majesty's Revenue and Customs).

114

Omit section 111 (duty to give notice to persons who may be able to make or amend a claim under paragraph 6 of Schedule 28AA or who may have rights to be heard in appeals under that Schedule).

Finance Act 1999 (c 16)

115

FA 1999 is amended as follows.

116

Omit

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