269 Chargeable persons
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Chapter 2
Charge to Domestic Top-up Tax

269  Chargeable persons

(1)     A person is chargeable to domestic top-up tax for an accounting period if—

(a)     the person is a qualifying entity for that period and is a body corporate or a partnership . . ., or

(b)     the person

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