Taxation (International and Other Provisions) Act 2010 (c. 8)

Part 5 U.K. Advance pricing agreements

228 Party to agreement: duty to provide information U.K.

A party to an advance pricing agreement must provide the Commissioners from time to time with all reports and other information that the party may be required to provide—

(a) under the agreement, or

(b) as a result of a request made by an officer in accordance with the agreement.