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 231
Overview
Section 231 provides an overview of Part 5 of the Act, which deals with the advance pricing agreement regime allowing businesses and HMRC to agree in advance the pricing of cross-border transactions between connected parties.
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.