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Chapter 3 Exemptions from basic ruleC1

United Kingdom

  1. 164AUK to UK Exemption
  2. 165Exemption for dormant companies
  3. 166Exemption for small and medium-sized enterprises
  4. 167Small and medium-sized enterprises: exceptions from exemption
  5. 167ASmall enterprises: exception from exemption: transfer pricing notice
  6. 168Medium-sized enterprises: exception from exemption: transfer pricing notice
  7. 169Giving of transfer pricing notices
  8. 170Appeals against transfer pricing notices
  9. 171Tax returns where transfer pricing notice given
  10. 172Meaning of “small enterprise” and “medium-sized enterprise”
  11. 173Meaning of “qualifying territory” and “non-qualifying territory”
  12. 173AExchange gains and losses arising as a result of qualifying loan relationships and derivative contracts

Annotations

Modifications

C1

Pt. 4 Chs. 1 and 3-6 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 9 paras. 3, 4

Notes on Part 4

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)