Section 224 | Additional top-up amounts of investment entities

(1)Sections 202 to 207 apply in respect of a member of a multinational group that is an investment entity such that the member may have additional top-up amounts.

(2)For that purpose—

(a)references in those sections to the standard members of a multinational group in a territory apply as if they were references to the investment entities of the group in the territory;

(b)the reference in section 202(3) to Step 2 in section 132(1) applies as if it were a reference to Step 2 in section 222;

(c)sections 204(4) and 207(2) do not apply.