http://www.legislation.gov.uk/ukpga/2010/8/section/178Taxation (International and Other Provisions) Act 2010An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes.texttext/xmlenStatute Law Database2026-08-24Expert Participation2026-03-18
Part 4Transfer pricingCHAPTER 4Position, if only one affected person potentially advantaged, of other affected person<Emphasis>Claim by affected person who is not advantaged</Emphasis>Meaning of “return” in sections 176 and 1771781In sections 176 and 177 “return” means—aany return required to be made under TMA 1970 or under Schedule 18 to FA 1998 for income tax or corporation tax purposes, orbany voluntary amendment of a return within paragraph (a).2In subsection (1)(b) “voluntary amendment” means—aan amendment under section 9ZA or 12ABA of TMA 1970 (amendment of personal, trustee or partnership return by taxpayer), orban amendment under Schedule 18 to FA 1998 other than one made in response to the giving of a relevant notice (see section 190).Pt. 4 Chs. 1 and 3-6 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 9 paras. 3, 4Pt. 4 excluded (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(2); S.I. 2011/2329, art. 3Pt. 4 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)Pt. 4 excluded (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(2); S.I. 2011/2576, art. 5Pt. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 129(11) (with s. 147, Sch. 17)