Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 846
Transfers not at arm's length
Section 846 explains when the market value rule for transfers between related parties is switched off because the transfer pricing rules apply instead, and how any remaining gap between the transfer pricing amount and market value is handled.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.