{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-185",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-185.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "section/185",
  "kind": "section",
  "number": "185",
  "heading": "Notice to potential claimants",
  "text": "(1) Subsection (2) applies if—\n(a) a relevant notice (see section 190) is given to any person,\n(b) the notice, or anything contained in it, takes account of a transfer-pricing determination, and\n(c) it appears to an officer that there is a person (“DP”) who is or may be a disadvantaged person by reference to the subject-matter of the determination.\n(2) The officer must give to DP a notice containing particulars of the determination.\n(3) A contravention of subsection (2) does not affect the validity—\n(a) of the relevant notice, or\n(b) of any determination to which the notice relates.\n(4) For the purposes of this section, a person is a disadvantaged person by reference to the subject-matter of a transfer-pricing determination if (and only if) the person—\n(a) is entitled, in consequence of the making of the determination, to make or amend a claim under section 174, or\n(b) will be entitled, because of section 212(3), to be a party to any proceedings on an appeal relating to the determination.\n(5) In this section—\n“officer” means officer of Revenue and Customs, and\n“transfer-pricing determination” means a determination of an amount that is to be brought into account for tax purposes in respect of—\n(a)any assumption made under section 147(3) or (5), or\n(b)any advance-pricing-agreement assumptions (see section 222(6)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/185",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}