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Contents

Legislation

Finance (No. 2) Act 2023

Part 3 Multinational top-up tax

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Chapter 1 Introduction and charge
Chapter 2 Qualifying multinational groups and their members
Chapter 3 Effective tax rate of members of a multinational group in a territory
Chapter 4 Calculation of adjusted profits of members of a multinational group
Chapter 5 Covered tax balance
Chapter 6 Calculation of top-up amounts
Chapter 7 Allocating top-up amounts to responsible members
Chapter 8 Further adjustments
Chapter 9 Special provision for investment entities, joint venture groups and minority-owned members
Chapter 9A Untaxed amounts
Chapter 10 Definitions etc
Chapter 11 General and miscellaneous provision

Finance (No. 2) Act 2023
Part 3 Multinational top-up tax

Part 3 Multinational top-up tax

From legislation.gov.uk

Contents

Chapter 1 Introduction and charge
Chapter 2 Qualifying multinational groups and their members
Chapter 3 Effective tax rate of members of a multinational group in a territory
Chapter 4 Calculation of adjusted profits of members of a multinational group
Chapter 5 Covered tax balance
Chapter 6 Calculation of top-up amounts
Chapter 7 Allocating top-up amounts to responsible members
Chapter 8 Further adjustments
Chapter 9 Special provision for investment entities, joint venture groups and minority-owned members
Chapter 9A Untaxed amounts
Chapter 10 Definitions etc
Chapter 11 General and miscellaneous provision