# The Transfer Pricing Records Regulations 2023, Introduction: 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 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.

---
Source: https://www.legislation.gov.uk/uksi/2023/818/introduction (the official version)
Page: https://openlegislation.uk/transfer-pricing-records-regulations-2023/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.