# The International Controlled Transaction Reporting Regulations 2026, Introduction: Introductory text


CORPORATION TAX
Made 30th October 2026
Laid before the House of Commons 4th November 2026
Coming into force 26th November 2026
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 48(1) and (2) of the Finance Act 2026.

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Source: https://www.legislation.gov.uk/uksi/2026/1156/introduction (the official version)
Page: https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.