Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 4: Transfer pricing
Chapter 2: Key interpretative provisions
Section 155: “Potential advantage” in relation to United Kingdom taxation
322.This section explains what is meant by conferring a potential advantage in relation to United Kingdom taxation in this Part. It is based on paragraph 5(1), (7), (8) and (9) of Schedule 28AA to ICTA.
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