Part 2 Undertaxed profits rule
United Kingdom
- 2Multinational top-up tax to include undertaxed profits rule
- 3Expansion of chargeable persons
- 4Charge to multinational top-up tax to include UTPR
- 5New chapter to deal with UTPR
- 6Transition into regime
- 7Consequential amendments: IIR and qualifying undertaxed profits tax
- 8Other consequential amendments etc
- 9Other consequential amendments etc
- 10Commencement