Part 2U.K.Transfer pricing and advance pricing agreements
Corporation Tax Act 2009 (c. 4)U.K.
137U.K.In section 455(5) (section does not apply if paragraph 1(2) of Schedule 28AA to ICTA has effect) for “paragraph 1(2) of Schedule 28AA to ICTA” substitute “ section 147(3) or (5) of TIOPA 2010 ”.