SolvedChapter 6 Calculation of top-up amounts
From legislation.gov.uk
Contents
- Section 193 Calculation of top-up amounts
- Section 194 Total top-up amount for a territory
- Section 195 Substance based income exclusion
- Section 196 Eligible payroll costs
- Section 197 Eligible tangible asset amount
- Section 197A Operating leases
- Section 198 Eligible payroll costs and eligible tangible asset amount: permanent establishments
- Section 198ZA Eligible payroll costs: flow-through entities
- Section 198ZB Eligible tangible asset amount: flow-through entities
- Section 198ZC Eligible payroll costs and eligible tangible asset amount: flow-through ultimate parent
- Section 198A Power to make provision about treatment of payroll costs and assets
- Section 199 Election to treat certain top-up amounts as nil