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Legislation

Finance (No. 2) Act 2023

Chapter 3 Application of multinational top-up tax provisions

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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

Chapter 3 · Application of multinational top-up tax provisions
Application of section 262

Section 274 | Application of section 262

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 274 omitted (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 virtue of Finance Act 2024 (c. 3), Sch. 12 para. 47(2)