Chapter 6 Calculation of top-up amounts

United Kingdom

1. 193Calculation of top-up amounts
2. 194Total top-up amount for a territory
3. 195Substance based income exclusion
4. 196Eligible payroll costs
5. 197Eligible tangible asset amount
6. 197AOperating leases
7. 198Eligible payroll costs and eligible tangible asset amount: permanent establishments
8. 198ZAEligible payroll costs: flow-through entities
9. 198ZBEligible tangible asset amount: flow-through entities
10. 198ZCEligible payroll costs and eligible tangible asset amount: flow-through ultimate parent
11. 198APower to make provision about treatment of payroll costs and assets
12. 199Election to treat certain top-up amounts as nil