201s Ftx*rNcs (No. 2) (c) (d) No.9 the year(s) in rvhich the adjusted controlled transaction(s) tcok place; the amount of the requested conesponding adjustment and the amounts of the adjustnrent rnade by the tax administration of the other country; (e) evidence of the adjustment rnade by the tax administration of the other country and the basis for the adjustment, including details of comparability analysis relied upon and the transfer pricing method applied; (0 conlinnation that the related person party n'ill not, or is unable to, pttrsue any further rec.ourse under the domestic law of the other country that may result in the adjusturent made by the tax administration of the other country being reduced or reversed; ($ any other information that may be relevant for examining the consistenc.y of the adjustment with the arrn's length principle. making (5) The request rnust be made within the applicable time period for request for the case to be resolved by way of mutual agreement a procedure under the applicable tax treaty. Relevaftce of OECD Transfer Pricing Guidelines 13, The Organization for Economic Cooperation and Development (OECD) "Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrationso' and the tIN Manual on the interpretation of transfcr pricing are relevant sollrces of interpretation for this Schedule, There may also be other relevant sources such as the United Nations Practical Manual on Transfer Pricing for developing countries.". PART III Srarw Durms 7 Condonation of underpayment of stamp duty on policies or certificates of insurance, ete. (1) The underpayment between the lst February, 2009, to the 30th July, 2015, of the stamp duty referred to in subsection (2) in the circumstances referred to in subsection (3) is hereby condoned. (2) The stamp duty in question is payable under item 5 ('?olicy of Insurance") of the Schedule ("Stamp Duty on Instruments and other Matters") to Chapter II of the Finance Act fChapter 23 :041. (3) The underpayment resulted from the erroneous application by insurance companies and insurance brokers (on the basis of mistaken advice communicated to insurance companies and insurance brokers collectively) of stamp duty at the rate of US$O01 instead of US$0,05 for every dollar worth of premiums payable on policies or certificates of insurance or renewals tlrcreof or on other documents which are in the form of guarantee, fidelity, security or surety bonds and u4rich are signed by an insurance company or by any person transacting business on behalf of brokers or underwriters at Lloyd's, 191