There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 11.
11(1)Subsection (2) applies where—
(a)an investment entity that is a member of a multinational group, and
(b)all of the members of a multinational group with direct ownership interests in it,
are located in the same territory.
(2)The investment entity is to be treated as a standard member of that group for the purposes of this Part of this Schedule.
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