Miscellaneous Miscellaneous

United Kingdom

1. 252Application to sovereign wealth funds
2. 253Disqualified and qualified refundable imputation taxes
3. 254Use of currency
4. 255Pillar Two rules
5. 256Qualifying domestic top-up tax
6. 256AQualifying domestic top-up tax treated as not accruing where contested etc
7. 257Qualifying undertaxed profits tax
8. 258Meaning of “connected”
9. 259Other definitions