237 Intermediate and partially-owned parent members

Section 237 Intermediate and partially-owned parent members

Finance (No 2) Act 2023 (2023 c 30) | Legislation
Finance (No 2) Act 2023 (2023 c 30) | Legislation

237  Intermediate and partially-owned parent members

(1)     A member of a multinational group is a partially-owned parent member of that group if—

(a)     it is not a permanent establishment, investment entity or the

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