75 Transfer pricing: restriction on claims for compensation adjustments
Finance Act 2014 (2014 c 26) | Legislation

Transfer pricing

75  Transfer pricing: restriction on claims for compensation adjustments

(1)     Chapter 4 of Part 4 of TIOPA 2010 (transfer pricing: position of disadvantaged person) is amended as follows.

(2)     In section 174 (claim by the affected person who is potentially advantaged), in subsection (3), before the entry for section 175 insert—

“section 174A (claim not allowed in some cases where the

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