Section 217R Exclusion of reliefs, deductions and set-offsF1
No relief, deduction or set-off of any description is allowed against—
(a)
a company’s unassessed transfer pricing profits assessed under this Part at the UTPP rate, or
(b)
corporation tax charged at the UTPP rate on unassessed transfer pricing profits assessed under this Part.
Annotations
Textual amendments
- F1
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)