# Finance Act 2012, Paragraph 6


In section 171 (tax returns where transfer pricing notice given), in subsection (3)(a), before “medium-sized” insert “ small or ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.