Related Commentary  

170(1)  A person to whom a transfer pricing notice is given may appeal against the decision to give the notice, but only on one of the following grounds–

(a)that the condition in section 167A(1)(b) is not met, or

(b)that the condition in section 168(1)(a) is not met.

170(2)  Any such appeal must be brought by giving written notice of appeal to the officer of Revenue and Customs identified in the notice in accordance with section 169(4).

170(3)  The notice of appeal must be given before the end of the period of 30 days beginning with the day on which the transfer pricing notice is given.

History

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