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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

Chapter 1 · Introduction
Partnerships

Section 268A | Partnerships

From legislation.gov.uk

Section 232A (partnerships) applies for the purposes of this Part as it applies for the purposes of Part 3.^F1

Notes

F1
S. 268A inserted (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. 2(4)