[30C Transfer pricing records: carelessness for the purposes of section 29]
Taxes Management Act 1970 (1970 c 9) | Legislation

[30C  Transfer pricing records: carelessness for the purposes of section 29]

[(1)     This section applies where—

(a)     the situation mentioned in section 29(1) has been brought about by a relevant trustee, or a person acting on their behalf, as regards a relevant year of assessment,

(b)     the situation relates to the calculation of profits or losses in accordance with Part 4 of TIOPA 2010 (transfer pricing) for the purposes of that year, and

(c)     the relevant person has failed to comply, in relation to specified relevant transfer pricing

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