[30D Transfer pricing records: carelessness for the purposes of section 30B]
Taxes Management Act 1970 (1970 c 9) | Legislation

[30D  Transfer pricing records: carelessness for the purposes of section 30B]

[(1)     This section applies where—

(a)     the situation mentioned in section 30B(1) has been brought about by a person within section 30B(5) (“P”) as regards a partnership statement in respect of a relevant period,

(b)     the situation relates to the calculation of profits or losses in accordance with Part 4 of TIOPA 2010 (transfer pricing) for the purposes of that period, and

(c)     the relevant person (whether or not P) has

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