{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-217F",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-217F.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/217F",
  "kind": "section",
  "number": "217F",
  "heading": "Preliminary notices",
  "text": "(1) A designated officer may issue a preliminary notice to a company if they consider that the company has unassessed transfer pricing profits by virtue of section 217B.\n(2) A preliminary notice issued under this section must —\n(a) state the accounting period to which the unassessed transfer pricing profits relate;\n(b) set out the officer’s best judgement of the amount of unassessed transfer pricing profits;\n(c) set out the basis on which the officer considers that the conditions mentioned in section 217C(1) are met.\n(3) A preliminary notice under this section may not be issued in respect of an accounting period more than 4 years after the end of that period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/217F",
    "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."
}