Chapter 1 Introduction and charge
United Kingdom
- 121Introduction to multinational top-up tax
- 122Chargeable persons
- 123Charge to multinational top-up tax
- 124How to calculate top-up amounts etc
- 125Administration of multinational top-up tax
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)