{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-transfer-pricing-guidelines-designation-order-2022/article-2",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-transfer-pricing-guidelines-designation-order-2022/article-2.json",
  "legislation": "uksi/2022/1147",
  "legislation_title": "The Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2022",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-transfer-pricing-guidelines-designation-order-2022",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Designation",
  "text": "For the purposes of section 164(4) of the Taxation (International and Other Provisions) Act 2010, the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 published by the OECD on 20th January 2022 are designated for the time being.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "A paper copy of the guidelines is available for inspection at the HMRC address provided in the Explanatory Note. The guidelines are also available online at https://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm, ISBN 978-92-64-52691-4 (print) and ISBN 978-92-64-92191-7 (PDF)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1147/article/2",
    "retrieved_at": "2026-10-28T21:53:59.392605+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}