Taxation (International and Other Provisions) Act 2010 section 180

Application of section 174(2)(a) in relation to transfers of trading stock etc.

Section 180 addresses the timing of compensating adjustments for the disadvantaged person when trading stock or work in progress is transferred between connected parties at non-arm's length prices.

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.