# Finance Act 2004, Paragraph 10


(1) In Schedule 18 (company tax returns, assessments and related matters) paragraph 25 is amended as follows.
(2) In sub-paragraph (1), for the words following paragraph (b) substitute— “ and also extends to consideration of whether to give the company a transfer pricing notice under paragraph 5C of Schedule 28AA to the Taxes Act 1988 (provision not at arm’s length: medium-sized enterprise). But this is subject to the following limitation. ”.

---
Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/5/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-5/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.