37 Commencement and transitional provisions
Finance Act 2004 (2004 c 12) | Legislation

Transfer pricing and thin capitalisation: commencement

37  Commencement and transitional provisions

(1)     In this section “the amending provisions” means—

(a)     sections 30 to 32 (transfer pricing);

(b)     sections 34 to 36 (thin capitalisation);

(c)     Schedule 5 (provision not at arm's length: related amendments).

(2)     The amendments made by those provisions have effect in relation to chargeable periods beginning on or after 1st April 2004 (whenever the

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