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 222
Effect of agreement on non-parties
Section 222 explains how an advance pricing agreement (APA) between HMRC and one party (A) affects the other party (B) to a transaction, even though B is not itself a party to that APA.
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.