{
  "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/introduction.json",
  "legislation": "uksi/2023/818",
  "legislation_title": "The Transfer Pricing Records Regulations 2023",
  "legislation_url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nINCOME TAX\nMade 18th July 2023\nLaid before the House of Commons 19th July 2023\nComing into force 9th August 2023\nThe 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 1970, paragraph 21(5A), (5AA) and (5B) of Schedule 18 to the Finance Act 1998 and paragraph 7 of Schedule 5 to the Finance (No. 2) Act 2023.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2023 c. 30."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/818/introduction",
    "retrieved_at": "2026-10-28T21:42:27.195548+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."
}