# Finance Act 2012, Paragraph 5


In section 170 (appeals against transfer pricing notices), in subsection (1), for the words from “on the ground that” to the end substitute
“on one of the following grounds—
(a) that the condition in section 167A(1)(b) is not met, or
(b) that the condition in section 168(1)(a) is not met.”

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.