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MTT42030 | Particular entities and adjustments: Miscellaneous entities: Protected cell companies, umbrella funds, and qualifying transformer vehicles

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

For guidance on protected cell companies and qualifying transformer vehicles, please see MTT10140.

For guidance on umbrella funds (other than protected cell companies), please refer to guidance for sub-divided entities at MTT10150.