# Finance (No. 2) Act 2023, Section 37: Records relating to transfer pricing

Extent: E+W+S+N.I.

Schedule 5 makes provision about the keeping of records for the purposes of Part 4 of TIOPA 2010.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/37 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.