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Legislation
Finance (No. 2) Act 2023

Crossheading Miscellaneous

  • Section 252 Application to sovereign wealth funds
  • Section 253 Disqualified and qualified refundable imputation taxes
  • Section 254 Use of currency
  • Section 255 Pillar Two rules
  • Section 256 Qualifying domestic top-up tax
  • Section 256A Qualifying domestic top-up tax treated as not accruing where contested etc
  • Section 257 Qualifying undertaxed profits tax
  • Section 258 Meaning of “connected”
  • Section 259 Other definitions
  1. Chapter 10 Definitions etc
  2. Crossheading Miscellaneous

Crossheading Miscellaneous

From legislation.gov.uk

Contents

  1. Section 252 Application to sovereign wealth funds
  2. Section 253 Disqualified and qualified refundable imputation taxes
  3. Section 254 Use of currency
  4. Section 255 Pillar Two rules
  5. Section 256 Qualifying domestic top-up tax
  6. Section 256A Qualifying domestic top-up tax treated as not accruing where contested etc
  7. Section 257 Qualifying undertaxed profits tax
  8. Section 258 Meaning of “connected”
  9. Section 259 Other definitions
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