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Legislation

Finance (No. 2) Act 2023

Chapter 3 Effective tax rate of members of a multinational group in a territory

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Section 132 Effective tax rate

Part 3 Multinational top-up tax
Chapter 3 Effective tax rate of members of a multinational group in a territory

Chapter 3 Effective tax rate of members of a multinational group in a territory

From legislation.gov.uk

Contents

Section 132 Effective tax rate