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Finance (No. 2) Act 2023

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This is the original version (as it was originally enacted).

Application to investment entities in same territory as owners

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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