# Taxation (International and Other Provisions) Act 2010, Section 217R: Exclusion of reliefs, deductions and set-offs


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.

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