Finance (No. 2) Act 2023 (c. 30)

Schedules

Schedule 16 U.K. Multinational top-up tax: transitional provision

Part 2 U.K. Transitional safe harbour

Chapter 2 U.K. Application to joint ventures etc

Minority owned members U.K.

12 For the purposes of this Part of this Schedule, references to the standard members of a multinational group include minority owned members.