xmlns:atom="http://www.w3.org/2005/Atom" Part 5Advance pricing agreements 218Meaning of “advance pricing agreement” (1)In this Part “advance pricing agreement” means a written agreement that— (a)is made by the Commissioners with any person (“A”) as a...Advance Pricing Agreement • May 5th, 2020
Contract Type FiledMay 5th, 2020(a)if A is not a company, the attribution of income to a branch or agency through which A has been carrying on a trade in the United Kingdom or is proposing to carry on a trade in the United Kingdom,