220(1) Subsection (2) applies if a chargeable period
is one to which an advance pricing agreement relates.
220(2) The Tax Acts have effect in relation to the
chargeable period as if, in the case of the person with whom the Commissioners
made the agreement, questions relating to the matters mentioned in section 218(2) are
to be determined–
(a)in accordance with the agreement, and
(b)without reference to the provisions in accordance
with which they would otherwise be determined.