Skip to content

Contents

Legislation

Finance (No. 2) Act 2023

Chapter 1 Introduction and charge

Find in this level

Section 121 Introduction to multinational top-up tax
Section 122 Chargeable persons
Section 123 Charge to multinational top-up tax
Section 124 How to calculate top-up amounts etc
Section 125 Administration of multinational top-up tax

Part 3 Multinational top-up tax
Chapter 1 Introduction and charge

Chapter 1 Introduction and charge

From legislation.gov.uk

Contents

Section 121 Introduction to multinational top-up tax
Section 122 Chargeable persons
Section 123 Charge to multinational top-up tax
Section 124 How to calculate top-up amounts etc
Section 125 Administration of multinational top-up tax