Chapter 3 Application of multinational top-up tax provisions

United Kingdom

1. 272Determining top-up amounts of entity that is a member of a group
2. 272ATreatment of covered bond vehicles
3. 273Determining top-up amounts of entity that is not a member of a group
4. 273AReferences to Pillar Two rules
5. 273BEffect of becoming subject to Pillar Two rules
6. 273CDividends from protected cell companies
7. 274Application of section 262
8. 275Application of Schedule 14
9. 276Application of transitional provision
10. 277Index of defined expressions
11. 278Domestic top-up tax to apply from 31 December 2023