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Article 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

This Order may be cited as the Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2022 and comes into force on 1st January 2023.

(2)

This Order has effect (in relation to provision made or imposed at any time)—

(a)

for corporation tax purposes, for accounting periods beginning on or after 1st January 2023, and

(b)

for income tax purposes, for the tax year 2023-24 and subsequent tax years.