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Contents

Legislation

Finance (No. 2) Act 2023

Chapter 10 Definitions etc

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Crossheading Introduction
Crossheading Meaning of “entity” etc
Crossheading Provision relating to location of entities
Crossheading Ownership of entities
Crossheading Financial statements and accounting period
Crossheading Miscellaneous

Part 3 Multinational top-up tax
Chapter 10 Definitions etc

Chapter 10 Definitions etc

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Meaning of “entity” etc
Crossheading Provision relating to location of entities
Crossheading Ownership of entities
Crossheading Financial statements and accounting period
Crossheading Miscellaneous