265 Introduction to domestic top-up tax

Section 265 Introduction to domestic top-up tax

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

Part 4 Domestic Top-up Tax

Chapter 1Introduction

265  Introduction to domestic top-up tax

(1)     The purpose of this Part is to make provision for a qualified domestic minimum top-up tax within the meaning of the Pillar

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