INTM436000 - Transfer pricing before CTSA

Contents

INTM436010Overview of the 'old code'
INTM436020When does Section 770 apply?
INTM436030Who does ICTA88/S770 apply to?
INTM436040Meaning of control for Section 770 purposes
INTM436050Board's directions
INTM436060Section 773(4): the extended meaning of transaction: intangibles, services and outward loans
INTM436070Waterloo plc and others v CIR: meaning of 'business facility'
INTM436080Information powers
INTM436090CT Pay & File aspects
INTM436100Text of Section 770 - Sales etc. at an undervalue or overvalue
INTM436110Text of Section 772 - Information powers
INTM436120Text of Section 773 - Interpretation of Sections 770 and 771