There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Section 241.
(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).
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
