204 Allocation of collective additional amount under section 203 to members
Finance (No 2) Act 2023 (2023 c 30) | Legislation

204  Allocation of collective additional amount under section 203 to members

(1)     Where the standard members of a multinational group in a territory have a collective additional amount under section 203, an amount of that amount is to be allocated to each member that has a negative covered tax balance, expressed as a negative number, which is less than the adjusted profits of that member

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