165 Election to have excluded equity gains and losses included
Finance (No 2) Act 2023 (2023 c 30) | Legislation

165  Election to have excluded equity gains and losses included

(1)     The filing member of a multinational group may elect that qualifying excluded equity gains or losses of the standard members of the group in a territory are to be treated as not being excluded equity gains or losses for the purposes of section 142.

(2)     Excluded equity gains or losses are “qualifying”

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