{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-transfer-pricing-guidelines-designation-order-2022/introduction",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-transfer-pricing-guidelines-designation-order-2022/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nINCOME TAX\nMade 3rd November 2022\nLaid before the House of Commons 8th November 2022\nComing into force 1st January 2023\nThe Treasury make the following Order in exercise of the powers conferred by section 164(4)(b) of the Taxation (International and Other Provisions) Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 8; section 164(4) was substituted by section 58 of the Finance Act 2011 (c. 11) and amended by section 75(1) of the Finance Act 2016 (c. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1147/introduction",
    "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."
}