Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 4: Transfer pricing
Chapter 8: Supplementary provisions and interpretation of Part
Section 208: The determinations which require the Commissioners’ sanction
415.This section provides that certain determinations in transfer pricing cases require the sanction of the Commissioners for HMRC. It is based on section 110(1), (4) and (9) of FA 1998.
- Previous
- Explanatory Notes Table of contents
- Next