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Legislation
Finance (No. 2) Act 2023

Chapter 3 Application of multinational top-up tax provisions

  • 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
  1. Chapter 3 · Application of multinational top-up tax provisions
  2. Application of Schedule 14

Section 275 | Application of Schedule 14

From legislation.gov.uk

Schedule 18—

(a)applies Schedule 14 for the purpose of the administration of domestic top-up tax;

(b)makes related amendments.

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