OpenLegislation

Paragraph 1

United Kingdom

F(No.2)A 2023 is amended in accordance with—

(a)

Part 2 of this Schedule (which contains amendments designed to implement the UTPR within the meaning of the Pillar Two rules), and

(b)

Part 3 of this Schedule (which contains other amendments in relation to multinational top-up tax and amendments in relation to domestic top-up tax).