Position for accounting periods starting on or after 4 March 2005

TIOPA10/S161 and TIOPA10/S162 (previously ICTA88/SCH28AA/PARA4A) apply the transfer pricing rules where persons have ‘acted together’ in relation to the financing arrangements of a company or partnership. It is included as a type of ‘indirect participation’ in TIOPA10, though in practice it continues to be described as acting together, and it relates to circumstances where there is a community of interests without the participation conditions of TIOPA10/S148 having been satisfied.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.