Taxation (International and Other Provisions) Act 2010 section 208

The determinations which require the Commissioners' sanction

Section 208 sets out the circumstances in which HMRC's transfer pricing determinations require formal approval (sanction) from the Commissioners for His Majesty's Revenue and Customs before they can be made.

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.