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Legislation
Finance (No. 2) Act 2023

Crossheading Investment entities

  • Section 220 Top-up amount of investment entity
  • Section 221 Substance based income exclusion for investment entity
  • Section 222 Investment entity effective tax rate
  • Section 223 Adjustments
  • Section 224 Additional top-up amounts of investment entities
  • Section 225 Attribution of top-up amounts and additional top-up amounts to responsible member
  1. Chapter 9 Special provision for investment entities, joint venture groups and minority-owned members
  2. Crossheading Investment entities

Crossheading Investment entities

From legislation.gov.uk

Contents

  1. Section 220 Top-up amount of investment entity
  2. Section 221 Substance based income exclusion for investment entity
  3. Section 222 Investment entity effective tax rate
  4. Section 223 Adjustments
  5. Section 224 Additional top-up amounts of investment entities
  6. Section 225 Attribution of top-up amounts and additional top-up amounts to responsible member
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