255 Pillar Two rules
Finance (No 2) Act 2023 (2023 c 30) | Legislation

255  Pillar Two rules

(1)     In this Part references to the “Pillar Two rules” are to the Pillar Two model rules as interpreted in accordance with, and supplemented by—

(a)     the Pillar Two commentary, and

(b)     any further commentaries or guidance published from time to time by the OECD that are relevant to the implementation of the Pillar Two model rules.

(2)     In subsection (1)—

“Pillar Two model rules” means the model rules published by the Organisation for Economic Co-operation and Development as “Tax Challenges Arising from the Digitalisation of the Economy—Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS”;

“Pillar Two commentary” means the following—

(a)

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