Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Part 5: Advance pricing agreements

Section 219: Meaning of “associate” in section 218(2)(e)

437.This section brings in the meaning of direct and indirect participation given by Part 4 (transfer pricing) for the purposes of section 218(2)(e) (advance pricing agreement). It is based on section 85(6) of FA 1999.