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Legislation
Finance Act 2026

Crossheading Other international matters

  • Section 46 Unassessed transfer pricing profits
  • Section 47 Transfer pricing reform
  • Section 48 International controlled transactions
  • Section 49 Permanent establishments
  • Section 50 Pillar two
  • Section 51 Controlled foreign companies: interest on reversal of state aid recovery
  • Section 52 Offshore income gains
  • Section 53 Offshore income gains: savings
  1. Other international matters
  2. Pillar two

Section 50 | Pillar two

From legislation.gov.uk

Schedule 8 contains amendments to F(No.2)A 2023, and other connected provision, relating to multinational top-up tax and domestic top-up tax.

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