Chapter 11 General and miscellaneous provision
United Kingdom
- 260Transitional provision and safe harbours
- 261Index of defined expressions
- 262Power to amend to ensure consistency with Pillar Two
- 263Regulations
- 264Multinational top-up tax to apply from 31 December 2023
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)