# Taxation (International and Other Provisions) Act 2010, Section 217Q: No repayment


No claim may be made under section 59DA of TMA 1970 (repayment in advance of liability being established) or regulations under section 59E of that Act for the repayment of any amount of corporation tax charged on unassessed transfer pricing profits assessed under this Part at the UTPP rate.

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