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Finance Act 2024

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Changes over time for: Paragraph 47

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Consistency with Pillar Two rulesU.K.

47(1)In section 262(1) (power to amend to ensure consistency with Pillar Two)—

(a)in paragraph (a), for “or of Schedule 14 to Schedule 16” substitute “, Part 4 or any of Schedules 14 to 16A and 18”, and

(b)in paragraph (b), for “or Schedule 14 to Schedule 17” substitute “, Part 4 or any of Schedules 14 to 18”.

(2)In consequence of the amendments made by sub-paragraph (1), omit section 274 (application of section 262).

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