Part 3 Multinational top-up taxC1

United Kingdom

1. 1Introduction and charge
2. 2Qualifying multinational groups and their members
3. 3Effective tax rate of members of a multinational group in a territory
4. 4Calculation of adjusted profits of members of a multinational group
5. 5Covered tax balance
6. 6Calculation of top-up amounts
7. 7Allocating top-up amounts to responsible members
8. 8Further adjustments
9. 9Special provision for investment entities, joint venture groups and minority-owned members
10. 9AUntaxed amounts
11. 10Definitions etc
12. 11General and miscellaneous provision