# Taxation (International and Other Provisions) Act 2010, Section 221: Effect of revocation of agreement or breach of its conditions


(1) An advance pricing agreement does not have effect in accordance with section 220(2) in relation to any determination of a question if any of conditions A, B and C is met.
(2) Condition A is that a time to which the question relates is after a time as from which an officer has revoked the agreement in accordance with the agreement's terms.
(3) Condition B is that the question relates to a time after, or in relation to which, there has been a failure by a party to the agreement to comply with a significant provision of the agreement.
(4) Condition C is that the question relates to a matter as respects which a key condition has not been met or is no longer met.
(5) A provision of the agreement is “significant” for the purposes of subsection (3) if compliance with that provision is, under the terms of the agreement, to be a condition of the agreement's having effect.
(6) Any other condition that, under the terms of the agreement, is to be a condition of the agreement's having effect is a “key condition” for the purposes of subsection (4).

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/221 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-221
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.