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Contents

Legislation

Finance (No. 2) Act 2023

Chapter 1 Introduction

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Section 265 Introduction to domestic top-up tax
Section 266 Qualifying entities
Section 267 DTT excluded entities
Section 267A Securitisation companies in a group treated as not consolidated
Section 268 Permanent establishments
Section 268A Partnerships

Part 4 Domestic top-up tax
Chapter 1 Introduction

Chapter 1 Introduction

From legislation.gov.uk

Contents

Section 265 Introduction to domestic top-up tax
Section 266 Qualifying entities
Section 267 DTT excluded entities
Section 267A Securitisation companies in a group treated as not consolidated
Section 268 Permanent establishments
Section 268A Partnerships