205 Election to carry forward and reduce collective additional amount
Finance (No 2) Act 2023 (2023 c 30) | Legislation

205  Election to carry forward and reduce collective additional amount

(1)     This section applies where the standard members of a multinational group in a territory (“the relevant territory”) have a collective additional amount [under section 203] for an accounting period (“the current period”) and the filing member of the group has elected

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