# Taxation (International and Other Provisions) Act 2010, Section 217F: Preliminary notices


(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.
(2) A preliminary notice issued under this section must —
(a) state the accounting period to which the unassessed transfer pricing profits relate;
(b) set out the officer’s best judgement of the amount of unassessed transfer pricing profits;
(c) set out the basis on which the officer considers that the conditions mentioned in section 217C(1) are met.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/217F (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-217F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.