Introductory text
CORPORATION TAX
INCOME TAX
Made 18th July 2023
Laid before the House of Commons 19th July 2023
Coming into force 9th August 2023
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 12B(3A), (5BA) and (5C) of the Taxes Management Act 1970f1, paragraph 21(5A), (5AA) and (5B) of Schedule 18 to the Finance Act 1998f2 and paragraph 7 of Schedule 5 to the Finance (No. 2) Act 2023f3.
Annotations
Footnotes
- f1
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1970 c. 9. Section 12B was inserted by paragraph 3 of Schedule 19 to the Finance Act 1994 (c. 9). Paragraphs (3A) and (5C) were inserted by paragraph 2 of Schedule 37 to the Finance Act 2008 (c. 9). Section 12B(6)(aa) defines “relevant transfer pricing records”; subsections (5BA) and (6)(aa) were inserted by paragraph 3 of Schedule 5 to the Finance (No. 2) Act 2023 (c. 30).
- f2
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1998 c. 36. Sub-paragraphs (5A) and (5B) were inserted by paragraph 8 of Schedule 37 to the Finance Act 2008 (c. 9). Paragraph 21(6)(a) defines “relevant transfer pricing records”; sub-paragraphs (5AA) and (6)(a) were inserted by paragraph 1 of Schedule 5 to the Finance (No. 2) Act 2023.
- f3