SolvedChapter 3 Application of multinational top-up tax provisions
From legislation.gov.uk
Contents
- Section 272 Determining top-up amounts of entity that is a member of a group
- Section 272A Treatment of covered bond vehicles
- Section 273 Determining top-up amounts of entity that is not a member of a group
- Section 273A References to Pillar Two rules
- Section 273B Effect of becoming subject to Pillar Two rules
- Section 273C Dividends from protected cell companies
- Section 274 Application of section 262
- Section 275 Application of Schedule 14
- Section 276 Application of transitional provision
- Section 277 Index of defined expressions
- Section 278 Domestic top-up tax to apply from 31 December 2023