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Part 4 Transfer pricingC1C2C3C4

  1. 1Basic transfer-pricing rule
  2. 2Key interpretative provisions
  3. 3Exemptions from basic rule
  4. 4Position, if only one affected person potentially advantaged, of other affected person
  5. 5Position of guarantor of affected person's borrowing liabilities
  6. 6Balancing payments
  7. 7Oil-related ring-fence trades
  8. 8Supplementary provisions and interpretation of Part

Annotations

Modifications

C1

Pt. 4 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)

C2

Pt. 4 excluded (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(2); S.I. 2011/2329, art. 3

C3

Pt. 4 excluded (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(2); S.I. 2011/2576, art. 5

C4

Pt. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 129(11) (with s. 147, Sch. 17)