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Legislation
Finance Act 2025

Crossheading International matters

  • Section 19 Pillar Two
  • Section 20 Offshore receipts in respect of intangible property
  • Section 21 Application of PAYE in relation to internationally mobile employees etc.
  • Section 22 Advance pricing agreements: indirect participation in financing cases
  1. International matters
  2. Pillar Two

Section 19 | Pillar Two

From legislation.gov.uk

(1)Schedule 4—

(a)makes provision about the UTPR, and

(b)makes other amendments to Parts 3 and 4 of F(No. 2)A 2023.

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