Section 214: Chargeable gains
422.This section prevents the transfer pricing provisions from applying for the purposes of chargeable gains. TCGA has its own arm’s length rule. It is based on paragraph 13(1) and (2) of Schedule 28AA to ICTA.
422.This section prevents the transfer pricing provisions from applying for the purposes of chargeable gains. TCGA has its own arm’s length rule. It is based on paragraph 13(1) and (2) of Schedule 28AA to ICTA.
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