Part 3Multinational top-up tax

Chapter 11General and miscellaneous provision

262Power to amend to ensure consistency with Pillar Two

1

Where the Treasury consider it necessary for the purpose of ensuring consistency with the Pillar Two rules, the Treasury may by regulations—

a

make further provision about the application of provisions of this Part or of Schedule 14 to Schedule 16, or

2

The power in this section may not be exercised after 31 December 2026.