# Finance Act 2025, Paragraph 44: Domestic top-up tax: excluded entities

Extent: E+W+S+N.I.

In section 267 (DTT excluded entities), after subsection (3) insert—
“(3ZA) A company is a DTT excluded entity if—
(a) it is a qualifying asset holding company for the purposes of Schedule 2 to FA 2022, and
(b) is not a member of a multinational group.”

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.