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Legislation
Finance (No. 2) Act 2023

Crossheading Meaning of “entity” etc

  • Section 231 Meaning of entity
  • Section 232 Permanent establishments ...
  • Section 232ZA Legal main entity distinct from main entity
  • Section 232A Partnerships
  • Section 233 Treatment of protected cell companies
  • Section 234 Governmental, international and non-profit entities
  • Section 235 Pension funds and pension services entities
  • Section 236 Investment funds and investment entities
  • Section 237 Intermediate and partially-owned parent members
  • Section 238 Tax transparency of entities
  1. Chapter 10 Definitions etc
  2. Crossheading Meaning of “entity” etc

Crossheading Meaning of “entity” etc

From legislation.gov.uk

Contents

  1. Section 231 Meaning of entity
  2. Section 232 Permanent establishments ...
  3. Section 232ZA Legal main entity distinct from main entity
  4. Section 232A Partnerships
  5. Section 233 Treatment of protected cell companies
  6. Section 234 Governmental, international and non-profit entities
  7. Section 235 Pension funds and pension services entities
  8. Section 236 Investment funds and investment entities
  9. Section 237 Intermediate and partially-owned parent members
  10. Section 238 Tax transparency of entities
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