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Legislation

Finance (No. 2) Act 2023

Crossheading International matters

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Section 36 Share exchanges involving non-UK incorporated close companies
Section 37 Records relating to transfer pricing
Section 38 Double taxation relief: foreign nominal rates

International matters
Records relating to transfer pricing

Section 37 | Records relating to transfer pricing

From legislation.gov.uk

Schedule 5 makes provision about the keeping of records for the purposes of Part 4 of TIOPA 2010.