Schedules

Schedule 5Records relating to transfer pricing

Part 4Commencement

7

Regulations made under—

a

paragraph 21 of Schedule 18 to FA 1998 by virtue of the amendments made by paragraph 1 of this Schedule, or

b

section 12B of TMA 1970 by virtue of the amendments made by paragraph 3 of this Schedule,

have effect in relation to such accounting periods or tax years beginning on or after 1 April 2023 as are specified in the regulations.