Schedule 16A Multinational top-up tax: safe harboursF1
- 1Qualifying domestic top-up tax safe harbour
- 2Untaxed amounts: international expansion of groups
- 3Simplified calculations for non-material members of group
Annotations
Textual amendments
- F1
Sch. 16A inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(1)