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Official guidance
Multinational Top-up Tax and Domestic Top-up Tax

MTT10200 · Scope: Excluded entities

  • MTT10210 · Overview
  • MTT10220 · Definitions of 'non-profit organisation' and 'qualifying non-profit subsidiary'
  • MTT10230 · Definitions of ‘qualifying service entity’ and ‘qualifying exempt income entity’
  • MTT10240 · Definitions of ‘governmental entity’ and ‘international organisation’
  • MTT10250 · Definitions of ‘pension fund’ and ‘pension services entity’
  • MTT10260 · Definitions of ‘investment fund’ and ‘REIT’
  1. Scope: Contents
  2. Scope: Excluded entities: Contents

MTT10200 | Scope: Excluded entities: Contents

From HM Revenue & Customs · Multinational Top-up Tax and Domestic Top-up Tax

Contents6 entries

  1. MTT10210Scope: Excluded entities: Overview
  2. MTT10220Scope: Excluded entities: Definitions of 'non-profit organisation' and 'qualifying non-profit subsidiary'
  3. MTT10230Scope: Excluded entities: Definitions of ‘qualifying service entity’ and ‘qualifying exempt income entity’
  4. MTT10240Scope: Excluded entities: Definitions of ‘governmental entity’ and ‘international organisation’
  5. MTT10250Scope: Excluded entities: Definitions of ‘pension fund’ and ‘pension services entity’
  6. MTT10260Scope: Excluded entities: Definitions of ‘investment fund’ and ‘REIT’
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