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Legislation
Finance (No. 2) Act 2023

Chapter 11 General and miscellaneous provision

  • Section 260 Transitional provision and safe harbours
  • Section 261 Index of defined expressions
  • Section 262 Power to amend to ensure consistency with Pillar Two
  • Section 263 Regulations
  • Section 264 Multinational top-up tax to apply from 31 December 2023
  1. Chapter 11 · General and miscellaneous provision
  2. Transitional provision and safe harbours

Section 260 | Transitional provision and safe harbours F1

From legislation.gov.uk

(1)Schedule 16 contains transitional provision and provision about a general transitional safe harbour.

(2)Schedule 16A contains provision about other safe harbours.

Notes

  1. F1

    S. 260 substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(3)

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