# Taxation (International and Other Provisions) Act 2010, Section 217P: Settling of appeal by agreement


Where a company gives notice of appeal against an assessment of its unassessed transfer pricing profits, references in section 54 of TMA 1970 to the assessment being varied are to be read as including a reference to the assessment being amended to assess the unassessed transfer pricing profits to corporation tax not at the UTPP rate.

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