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The Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2018
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- UK Statutory Instruments
- 2018 No. 266
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Citation and commencement
1.—(1) This Order may be cited as the Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2018 and comes into force on 23rd March 2018.
(2) This Order has effect (in relation to provision made or imposed at any time)—
(a)for corporation tax purposes, for accounting periods beginning on or after 1st April 2018, and
(b)for income tax purposes, for the tax year 2018–19 and subsequent tax years.
Designation
2. For the purposes of section 164(4) of the Taxation (International and Other Provisions) Act 2010, the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations published by the OECD on 10th July 2017(1) are designated for the time being.
Andrew Stephenson
Craig Whittaker
Two of the Lords Commissioners of Her Majesty’s Treasury
28th February 2018
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