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
Taxation (International and Other Provisions) Act 2010 section 221
Effect of revocation of agreement or breach of its conditions
Section 221 sets out the circumstances in which an advance pricing agreement ceases to have effect, including revocation by HMRC, breach of significant provisions, or failure to meet key conditions.
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.