ADVANCE PRICING AGREEMENTS (APAs)

• Draft Statement of Practice
  The document is also available to view in pdf format (PDF 116K)
• Draft Regulations
  The document is also available to view in pdf format (16K)

Comments

- on whether the draft legislation meets the needs of taxpayers (by 31 January 1999)

- on the scope and content of the draft Statement of Practice (by 31 March 1999)

should be sent to:

Andrew Hickman
Inland Revenue
International Division
Room 201
Melbourne House
Aldwych
London
WC2B 4LL

Fax: 0207 421 8817

E-mail: Andrew Hickman

The Inland Revenue will provide feedback about the comments they receive. They will also make available on request copies of comments. Anyone wishing their comments to be treated as confidential should make this clear when they submit them.