{
  "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/regulation-4",
  "json_url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/regulation-4.json",
  "legislation": "uksi/2023/818",
  "legislation_title": "The Transfer Pricing Records Regulations 2023",
  "legislation_url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Obligation to keep and preserve relevant transfer pricing records",
  "text": "(1) A relevant person must keep and preserve the relevant transfer pricing records specified in regulation 5 that relate to the relevant tax period.\n(2) But paragraph (1) does not apply to a relevant person (“P”) if, were P to be subject to the obligation in that paragraph, P would not be required to include any information about controlled transactions in the Local File.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/818/regulation/4",
    "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."
}