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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. Multinational top-up tax to apply from 31 December 2023

Section 264 | Multinational top-up tax to apply from 31 December 2023

From legislation.gov.uk

This Part has effect in relation to accounting periods commencing on or after 31 December 2023.

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