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Finance (No. 2) Act 2023
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241Pillar Two territoriesU.K.
(1)In this Part “Pillar Two territory” means the United Kingdom and every other territory specified as such in regulations made by the Treasury.
(2)Regulations may only specify a territory as a Pillar Two territory if the Treasury consider that provisions equivalent to this Part—
(a)have effect under the law of that territory, or
(b)will have effect under the law of that territory on or before the specification has effect.
(3)Regulations under this section may provide that the specification of a territory is to have effect from a time before the regulations are made (but may not provide that the specification of a territory previously specified ceases to have effect before the regulations are made).
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