121 Introduction to multinational top-up tax
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Part 3 Multinational Top-up Tax

Chapter 1
Introduction and Charge

121  Introduction to multinational top-up tax

(1)     The purpose of this Part is to implement the provisions of the Pillar Two rules relating to top-up tax under the IIR (within the meaning of those rules).

(2)     For that purpose, this Part makes

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