Related Commentary  Related HMRC Manuals

222(1)  Subsections (2), (5) and (6) apply if–

(a)an advance pricing agreement has effect in relation to any provision (“the actual provision”) made or imposed as between any person (“A”) and another (“B”), and

(b)section 220(2) has the effect in A's case of requiring a question relating to the actual provision to be determined in accordance with the agreement rather than by reference to rules which would otherwise be applicable because of Part 4.

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