Finance (No. 2) Act 2023 (c. 30)

Part 4 U.K. Domestic top-up tax

Chapter 3 U.K. Application of multinational top-up tax provisions

F1 274 Application of section 262 U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 274 omitted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 12 para. 47(2)