262 Power to amend to ensure consistency with Pillar Two
Finance (No 2) Act 2023 (2023 c 30) | Legislation

262  Power to amend to ensure consistency with Pillar Two

(1)     Where the Treasury consider it necessary for the purpose of ensuring consistency with the Pillar Two rules, the Treasury may by regulations—

(a)     make further provision about the application of provisions of this Part[, Part 4 or any of Schedules 14 to 16A and 18], or

(b)     amend this Part[, Part 4 or any of Schedules 14 to 18].

[(1A)     The provision that may be made by regulations under subsection (1) includes provision designed to secure the effective implementation of the Pillar Two rules including—

(a)

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