# Finance Act 2012, Paragraph 2


In Part 4 of TIOPA 2010 (transfer pricing), Chapter 3 (exemptions from basic rule) is amended as follows.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.