Related Commentary  Related HMRC Manuals

209(1)  A transfer-pricing determination made for a purpose specified in section 208(3) (“the specified purpose”) does not require the Commissioners' sanction if–

(a)an agreement about the matters to which the determination relates has been made between an officer and the person in whose case the determination is made,

(b)the agreement is in force at the relevant time, and

(c)the matters to which the agreement relates include the amount determined by the transfer-pricing determination.

209(2)  For the purposes of subsection (1)(b)–

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