Taxation (International and Other Provisions) Act 2010 section 171

Tax returns where transfer pricing notice given

Section 171 sets out the rules governing how and when a taxpayer may amend their tax return after receiving a transfer pricing notice, and how this interacts with HMRC's ability to close an enquiry.

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.