Part 2U.K.Transfer pricing and advance pricing agreements
Income Tax (Trading and Other Income) Act 2005 (c. 5)U.K.
122U.K.In section 173(2) (trading stock not to be valued 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 ”.