Qualifying multinational groups Qualifying multinational groups
United Kingdom
- 129Qualifying multinational groups
- 130Change in composition of multinational group
- 131Whether de-merged groups meet the revenue threshold
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)