Taxation (International and Other Provisions) Act 2010 section 210

The requirement for the Commissioners' sanction

Section 210 sets out the procedural safeguards that apply when HMRC makes a transfer pricing determination that requires the formal approval (sanction) of the Commissioners for HMRC, and explains what happens if that approval is not properly obtained or communicated to the taxpayer.

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.